Intangible Intensity

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7.2 / 10 NBER Information Econ Corp. Finance

Authors: Andrea L. Eisfeldt, Barney Hartman-Glaser, Edward T. Kim, Ki Beom Lee

Published: 2026-02-25 · View on NBER · PDF

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Abstract

We develop a text-based measure of intangible investment intensity derived from firms 10-K filings, and offer a general methodology for semantic theme scoring (STS). Our approach further classifies disclosure text into knowledge, customer, and organization capital. Firms with high intangible

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NoteAnalysis Pending

This paper has been relevance-scored (7.2/10). Full analysis is generated for papers scoring ≥ 7.5.