Cargando…

Intangibles : Management, Measurement, and Reporting /

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 i...

Descripción completa

Detalles Bibliográficos
Autor principal: Lev, Baruch
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : Brookings Institution Press, 2001.
Colección:Book collections on Project MUSE.
Temas:
Acceso en línea:Texto completo
Descripción
Sumario: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.
Descripción Física:1 online resource (231 pages): illustrations
ISBN:9780815798095