Intangibles : Management, Measurement, and Reporting.
Material type:
- text
- computer
- online resource
- 9780815798095
- 658.15
- HG4028.V3L485 2001
Front Cover -- Title Page -- Copyright Information -- Foreword -- Table of Contents -- Introduction -- What, Why, Who? -- The Economics of Intangibles -- The Record -- Intangibles in the Dark -- What Then Must We Do? -- The Road Ahead -- Appendix A: Accounting Rules and Regulations for Intangibles -- Appendix B: Intellectual Capital Managment Best Practices -- References -- Comments -- Index -- Cited Author Index -- Back Cover.
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.
Description based on publisher supplied metadata and other sources.
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
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