Intangible Assests

John R. M. Hand and Baruch Lev: Introduction and Overview Part I: Intangibles in the Modern Economy 1: Leonard Nakamura: A Trillion 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 Capitalization, 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-linear Pricing of Internet Stocks 11: Randall Morck and Bernard Yeung: Why Firms Diversify: Internalization 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 Liquidity 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?