2024-03-29T12:22:54Zhttps://repositorio.bde.es/oai/requestoai:repositorio.bde.es:123456789/69052023-06-08T12:31:02Zcom_123456789_5661com_123456789_21col_123456789_5690
Martín Oliver, Alfredo
Salas Fumás, Vicente
Saurina Salas, Jesús
2019-08-10T17:50:00Z
2019-08-10T17:50:00Z
2007-05-16
ISSN: 0213-2710 (en papel)
ISSN: 1579-8666 (en línea)
https://repositorio.bde.es/handle/123456789/6905
000190437
DTRA-200711-eng
This paper contains estimates of physical and intangible (information technology, advertising and training) capital stock, together with capital, labor and externally provided input services, of Spanish commercial and saving banks in the period 1983 to 2003. Capital stocks are valued at replacement costs and assets’ services flows are computed using estimates of the risk-adjusted user cost of capital. Replacement costs of assets are substantially higher than book values and economic estimates of costs of input services allow for more accurate measures of efficiency and productivity of banks
eng
https://creativecommons.org/licenses/by-nc-sa/4.0/deed.es_ES
http://rightsstatements.org/vocab/InC-NC/1.0/
Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)
In Copyright - Non Commercial Use Permitted
Spanish banks
Intangible assets
Cost of capital services
Measurement of capital stock and input services of Spanish banks
Documento de trabajo