by Baruch Lev (Author)
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.
Format: Paperback
Pages: 228
Publisher: Brookings Institution,U.S.
Published: 01 May 2001
ISBN 10: 0815700938
ISBN 13: 9780815700937