Intangibles : management, measurement, and reporting / Baruch Lev.

Format:

Book

Author/Creator:

Lev, Baruch.

Language:

English

Subjects (All):

Corporations--Valuation--United States.

Corporations.

Business enterprises--Valuation--United States.

Business enterprises.

Intangible property--Valuation--United States.

Intangible property.

Physical Description:

1 online resource (227 p.)

Edition:

1st ed.

Place of Publication:

Washington, D.C. : Brookings Institution Press, c2001.

Language Note:

English

Summary:

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.

Contents:

What, why, and who?

The economics of intangibles

The record

Intangibles in the dark

What then must we do?

The road ahead.

Notes:

Bibliographic Level Mode of Issuance: Monograph

Includes bibliographical references and indexes.

ISBN:

9780815798095

0815798091

OCLC:

614559171