Intangibles Management, Measurement, and Reporting

Author/creator Lev, Baruch Author
Format Electronic
Publication InfoWashington : Brookings Institution Press
Descriptionviii, 216 p. ill 24.000 x 017.000 cm.
Supplemental ContentFull text available from Ebook Central - Academic Complete
Subjects

Summary Annotation 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.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2001001834
ISBN9780815700944
ISBN0815700946 (Trade Cloth) Active Record
Standard identifier# 9780815700944
Stock number00004445

Availability

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Electronic Resources Access Content Online ✔ Available