Intangibles

出版者:Brookings Institution Press

作者:Baruch Lev

页数:231

出版时间:2001-06-30

价格:USD 18.95

装帧:Paperback

isbn号码:9780815700937

图书标签:会计金融研究经济

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.