Intangibles: Management, Measurement, and Reporting (book)
Intangibles: Management, Measurement, and Reporting (book)
Baruch Lev
Brookings Institution Press, 2000. Paperback, 231 pages, excellent condition
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 analyse 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;
- analyses 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.
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Hamilton will soon offer a portal to a medieval ‘hospital’, without the stress of the bubonic plague.
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