-
10% KEDVEZMÉNY?
- A kedvezmény csak az 'Értesítés a kedvenc témákról' hírlevelünk címzettjeinek rendeléseire érvényes.
- Kiadói listaár GBP 105.00
-
47 407 Ft (45 150 Ft + 5% áfa)
Az ár azért becsült, mert a rendelés pillanatában nem lehet pontosan tudni, hogy a beérkezéskor milyen lesz a forint árfolyama az adott termék eredeti devizájához képest. Ha a forint romlana, kissé többet, ha javulna, kissé kevesebbet kell majd fizetnie.
- Kedvezmény(ek) 10% (cc. 4 741 Ft off)
- Kedvezményes ár 42 667 Ft (40 635 Ft + 5% áfa)
Iratkozzon fel most és részesüljön kedvezőbb árainkból!
Feliratkozom
47 407 Ft
Beszerezhetőség
Megrendelésre a kiadó utánnyomja a könyvet. Rendelhető, de a szokásosnál kicsit lassabban érkezik meg.
Why don't you give exact delivery time?
A beszerzés időigényét az eddigi tapasztalatokra alapozva adjuk meg. Azért becsült, mert a terméket külföldről hozzuk be, így a kiadó kiszolgálásának pillanatnyi gyorsaságától is függ. A megadottnál gyorsabb és lassabb szállítás is elképzelhető, de mindent megteszünk, hogy Ön a lehető leghamarabb jusson hozzá a termékhez.
A termék adatai:
- Kiadó OUP Oxford
- Megjelenés dátuma 2003. február 20.
- ISBN 9780199256945
- Kötéstípus Puhakötés
- Terjedelem554 oldal
- Méret 234x157x29 mm
- Súly 786 g
- Nyelv angol
- Illusztrációk numerous figures and tables 0
Kategóriák
Rövid leírás:
This Reader brings together the very best research and advocacy in the exciting and rapidly emerging area of intangible assets. The chapters provide a comprehensive tableau of rigorous perspectives and empirical evidence that encapsulates thinking about intangible assets by scholars and policy makers in accounting, economics, finance, and information technology, thereby creating a solid foundation for the business use of intangibles, as well as for further research in this area.
TöbbHosszú leírás:
In today's ultra-competitive global economy, intangibles are increasingly taking centre stage in firms' business strategies and investors' valuations. Physical and financial assets are becoming commodities, yielding at best a competitive return on investment. In their place, intangible assets such as patents, brands, unique business processes, breakthrough scientific discoveries, and strategic alliances are what firms are using to create dominant market positions, control risk, generate abnormal profits, and achieve growth and wealth.
The dramatic rise and fall of high-technology company valuations over the past five years has brought the unusual economic characteristics of intangible assets into the public arena. The concurrent advantages and vulnerabilities of intangible-intensive companies has highlighted the importance of having an in-depth understanding of the economics of intangibles and developing tools to better manage and evaluate them.
This Reader provides that understanding by bringing together the best research and advocacy on intangibles. The chapters provide a comprehensive tableau of both rigorous perspectives and empirical evidence about intangible assets by scholars and policy makers in accounting, economics, finance, and information technology. As such, the Reader both informs and sets a solid foundation for the next generation of challenging questions that need to be addressed.
The Reader has four sections: Section I explains why intangibles have become so important in the modern economy. Section II investigates the impact of specific kinds of intangibles on firm performance and equity market values. Section III documents the severe adverse effects of the informational deficiencies that are created by the accounting and financial reporting rules that govern intangibles. Finally, the chapters in Section IV call for improved disclosure and measurement of intangibles in financial statements, and make concrete suggestions for what such solutions should look like.
Twenty academic papers that bring together a wide variety of perspectives and empiracal evidence on how intangible assets contribute to today's economy.
Tartalomjegyzék:
Introduction and Overview
Part I: Intangibles in the Modern Economy
A Trillion Dollars a Year in Intangible Investment and the New Economy
The Information Economy
The Soft Revolution: Achieving Growth by Managing Intangibles
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
The Capitalization, Amortization and Value-Relevance of R&D
Brand Values and Capital Market Valuation
Intellectual Human Capital and the Birth of US Biotechnology Enterprises
Science and Technology as Predictors of Stock Performance
The Value Relevance of Trademarks
Profits, Losses and the Non-linear Pricing of Internet Stocks
Why Firms Diversify: Internalization vs. Agency Behavior
The Increasing Returns-to-Scale of Intangibles
Part III: The Adverse Consequences of the Informational Deficiencies of Intangibles
Off-Balance Sheet R&D Assets and Market Liquidity
Information Asymmetry, R&D and Insider Gains
The Stock Market Valuation of Research and Development Expenditures
Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles
Part IV: The Need for Solutions
The Growing Intangibles Reporting Discrepancy
Challenges from the New Economy for Business and Financial Reporting
The Boundaries of Financial Reporting and How to Extend Them
What Then Must We Do?
