Intangibles: Management, Measurement, and ReportingRowman & Littlefield, 01/12/2000 - 231 páginas 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. |
Índice
Introduction | 1 |
What Why and Who? | 5 |
The Economics of Intangibles | 21 |
The Record | 51 |
Intangibles in the Dark | 79 |
What Then Must We Do? | 105 |
The Road Ahead | 129 |
Accounting Rules and Regulations for Intangibles | 135 |
Comments | 177 |
Comments by Stephen Gates | 180 |
Comments by Boyan Jovanovic | 183 |
Comments by Jack E Triplett | 189 |
Comments by Wayne Upton | 194 |
References | 200 |
203 | |
213 | |
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Making Sense of Intellectual Capital: Designing a Method for the Valuation ... Daniel Andriessen Pré-visualização indisponível - 2004 |
The Future of Knowledge: Increasing Prosperity Through Value Networks Verna Allee Pré-visualização indisponível - 2003 |