【無形資産】
Intangible Assets:Values, Measures, and Risks (Oxford Management Readers) '03
内容
目次
Introduction and Overview; PART I: INTANGIBLES IN THE MODERN ECONOMY; 1.A Trillion Dollars a Year in Intangible Investment and the New Economy; 2.The Information Economy; 3. The Soft Revolution: Achieving Growth by ManagingIntangibles; 4. The Stock Market and Investment in the New Economy: SomeTangible Facts and Intangible Fictions; PART II: THE IMPACT OF SPECIFICINTANGIBLES ON FIRM PERFORMANCE AND MARKET VALUE; 5. The Capitalization,Amortization and Value-Relevance of R&D; 6. Brand Values and Capital MarketValuation; 7. Intellectual Human Capital and the Birth of US BiotechnologyEnterprises; 8. Science and Technology as Predictors of Stock Performance; 9.The Value Relevance of Trademarks; 10. Profits, Losses and the Non-linearPricing of Internet Stocks; 11. Why Firms Diversify: Internalization vs.Agency Behavior; 12. The Increasing Returns-to-Scale of Intangibles; PARTIII: THE ADVERSE CONSEQUENCES OF THE INFORMATIONAL DEFICIENCIES OFINTANGIBLES; 13. Off-Balance Sheet R&D Assets and Market Liquidity; 14.Information Asymmetry, R&D and Insider Gains; 15. The Stock Market Valuationof Research and Development Expenditures; 16. Why Does Fixation Persist?Experimental Evidence on the Judgment Performance Effects of ExpensingIntangibles; PART IV: THE NEED FOR SOLUTIONS; 17. The Growing IntangiblesReporting Discrepancy; 18. Challenges from the New Economy for Business andFinancial Reporting; 19. The Boundaries of Financial Reporting and How toExtend Them; 20. What Then Must We Do?
カート
カートに商品は入っていません。