INTANGIBLE ASSETS. VALUES, MEASURES AND RISKS HAND J.R.M. LEV B. Księgarnia

Edited by John R.M. Hand, Professor and Chairman of the Accounting Faculty, Kenan-Flagler Business School, University of North Carona, and Baruch Lev, Phip Bardes Professor of Accounting and Finance, Stern School of Business, New York University

CONTENTS

John R. M. Hand and Baruch Lev: Introduction and Overview

Part I: Intangibles in the Modern Economy

1 Leonard Nakamura: A Trilon Dollars a Year in Intangible Investment and the New Economy

2 Carl Shapiro and Hal Varian: The Information Economy

3 Paul Romer: The Soft Revolution: Achieving Growth by Managing Intangibles

4 Stephen Bond and Jason Cummins: The Stock Market and Investment in the New Economy: Some Tangible Facts and Intangible Fictions

Part II: The Impact of Specific Intangibles on Firm Performance and Market Value

5 Baruch Lev and Theodore Sougiannis: The Capitazation, Amortization and Value-Relevance of R&D

6 Mary E. Barth, Michael B. Clement, George Foster and Ron Kasznik: Brand Values and Capital Market Valuation

7 Lynne G. Zucker, Michael R. Darby and Marilynn B. Brewer: Intellectual Human Capital and the Birth of US Biotechnology Enterprises

8 Zhen Deng, Baruch Lev and Francis Narin: Science and Technology as Predictors of Stock Performance

9 Chandra Seethamraju: The Value Relevance of Trademarks

10 John R. M. Hand: Profits, Losses and the Non-near Pricing of Internet Stocks

11 Randall Morck and Bernard Yeung: Why Firms Diversify: Internazation vs. Agency Behavior

12 John R. M. Hand: The Increasing Returns-to-Scale of Intangibles

Part III: The Adverse Consequences of the Informational Deficiencies of Intangibles

13 Jeff Boone and K. K. Raman: Off-Balance Sheet R&D Assets and Market quidity

14 David Aboody and Baruch Lev: Information Asymmetry, R&D and Insider Gains

15 Louis K. C. Chan, Josef Lakonishok and Theodore Sougiannis: The Stock Market Valuation of Research and Development Expenditures

16 Joan Luft and Michael Sheilds: Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles

Part IV: The Need for Solutions

17 Margaret Blair and Steven Wallman: The Growing Intangibles Reporting Discrepancy

18 Wayne Upton, Jr.: Challenges from the New Economy for Business and Financial Reporting

19 Baruch Lev and Paul Zarowin: The Boundaries of Financial Reporting and How to Extend Them

20 Baruch Lev: What Then Must We Do?

454 pages

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.