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

• Autore: Lev Baruch
• Pubblicazione: Washington, D.C., : Brookings Institution Press, c2001
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (227 p.)
• Disciplina: 658.15
• Soggetto topico: Corporations - Valuation - United States; Business enterprises - Valuation - United States; Intangible property - Valuation - United States
• Note generali: Bibliographic Level Mode of Issuance: Monograph
• Nota di bibliografia: Includes bibliographical references and indexes.
• Nota di contenuto: What, why, and who? -- The economics of intangibles -- The record -- Intangibles in the dark -- What then must we do? -- The road ahead.
• Sommario/riassunto: 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.
• Titolo autorizzato: Intangibles
• ISBN: 0-8157-9809-1
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910823645803321
• Lo trovi qui: Univ. Federico II