Intangibles : management, measurement, and reporting /
Annotation This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning i...
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| Format: | Licensed eBooks |
| Language: | English |
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Washington, D.C. :
Brookings Institution Press
©2001.
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| Online Access: | https://www.jstor.org/stable/10.7864/j.ctvcj2rf2 |
| Summary: | Annotation This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system -- aimed at satisfying the needs of both internal and external decision makers -- to reflect the impact and value of intangibles within the context of enterprise performance. |
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| Physical Description: | 1 online resource (viii, 216 pages) : illustrations |
| Bibliography: | Includes bibliographical references and indexes. |
| ISBN: | 0815798091 9780815798095 9780815700944 0815700946 9780815700937 0815700938 |