We assess the value of IT-related intangible assets and then use data on business practices and management capabilities to understand how this value is distributed across firms. Using a panel of 127 firms over the period 2003-2006, we replicate and extend the Brynjolfsson, Hitt and Yang (2002)...

This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles-the recognition approach,...