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...

The continued growth of intangible investments is the hallmark of developed economies, initiating significant changes in the business models, strategies and performance of business enterprises. Accounting standard‐setters, however, by and large, are oblivious to this world‐wide development....