Intangibles : management measurement and reporting 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 systemaimed at satisfying the needs of both internal and external decision makersto reflect the impact and value of intangibles within the context of enterprise performance. Front Cover Title Page Copyright Information Foreword Table of Contents Introduction What Why Who The Economics of Intangibles The Record Intangibles in the Dark What Then Must We Do The Road Ahead Appendix A: Accounting Rules and Regulations for Intangibles Appendix B: Intellectual Capital Managment Best Practices References Comments Index Cited Author Index Back Cover.