Intangible Assets : Values, Measures, and Risks: Values, Measures, and RisksJohn R.M. Hand, Baruch Lev OUP Oxford, 20. feb. 2003 - 454 strani |
Vsebina
The Information Economy | 48 |
Achieving Growth by Managing Intangibles | 63 |
The Capitalization Amortization and Valuerelevance of | 123 |
Brand Values and Capital Market Valuation | 153 |
Intellectual Human Capital and the Birth of | 185 |
Science and Technology as Predictors of Stock Performance | 207 |
The Value Relevance of Trademarks | 228 |
Profits Losses and the Nonlinear Pricing of Internet Stocks | 248 |
THE ADVERSE CONSEQUENCES OF | 333 |
Information Asymmetry RD and Insider Gains | 366 |
The Stock Market Valuation of Research and Development | 387 |
Why Does Fixation Persist? Experimental Evidence on the Judgement | 415 |
The Growing Intangibles Reporting Discrepancy | 449 |
Challenges from the New Economy for Business | 469 |
The Boundaries of Financial Reporting and How to Extend Them | 487 |
What Then Must We | 511 |
Internalization vs Agency Behaviour | 269 |
The Increasing ReturnstoScale of Intangibles | 303 |
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Intangible Assets: Values, Measures, and Risks John R. M. Hand,Baruch Lev Predogled ni na voljo - 2003 |
Intangible Assets: Values, Measures, and Risks John R. M. Hand,Baruch Lev Predogled ni na voljo - 2003 |
Pogosti izrazi in povedi
Accounting Research adjusted adverse selection amortization analysis annual associated average book value book-to-market brand value estimates cent citation impact coefficient companies Compustat core income corporate costs dependent variable disclosure diversification economic effects equity market values example excess return firm's GAAP gible growth Herman Miller increase industry information asymmetry innovation insider trading intangible assets intangible investment Internet firms investments in intangibles investors Journal of Accounting lagged Lev and Sougiannis managers market liquidity market maker mean median measure Microsoft million NASDAQ negative network effects NPVs Panel patents Paul Romer period portfolio formation positive predicted profits purchase R&D capital R&D expenditures R&D firms R&D spending R&D-intensive firms ratio regressions sample firms scale share prices significant significantly statistically stock market stock returns Table tangible assets tion trademarks transactions trillion valuation value of equity value relevance