Valuing IT-Related Intangible Assets

Author:

Saunders Adam,Brynjolfsson Erik

Publisher

Elsevier BV

Reference57 articles.

1. 146) note, many organizational practices are embedded in a firm's culture and thus are slow-changing. Therefore, a firm's ITC in 2003 and 2004 should be closely correlated with its ITC in 2005 and 2006. In a sense, one can think of the 2005-06 values as proxies for the 2003-04 values, albeit noisy ones. Moreover, since we are using categories (ITC_A through ITC_F) rather than exact values of ITC, our results are more robust against measurement error within the ITC variable. Since ITC as constructed (spreading the 2005-06 average across all four years) is a strong predictor of market value from;Since our organizational IT and management practice data were measured in 2005 and 2006, analyzing the results based on 2003 and 2004 tests the robustness of our assumption that ITC is quasi-fixed and thus is applicable to those years as well. As BHY,2002

2. The New Productivity Paradox;M C Anderson;Communications of the ACM,2003

3. IT Assets, Organizational Capabilities, and Firm Performance: How Resource Allocations and Organizational Differences Explain Performance Variation;S Aral;Organization Science,2007

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