 | Intangibles: Management, Measurement, and Reporting Subjects: Corporations -- Valuation -- United States; Business enterprises -- Valuation -- United States; Intangible property -- Valuation -- United States; 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. Baruch Lev is the Philip Bardes Professor of Accounting and Finance with the Stern School of Business at New York University, director of the Vincent C. Ross Center for Research, and a consultant to numerous corporations and investors. He is the award-winning author of several books and various research studies published in leading accounting, finance, and economic journals |
