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Tables of Contents for Intangible Assets
Chapter/Section Title
Page #
Page Count
List of Contributors
xv
 
Introduction and Overview
1
18
John R. M. Hand
Baruch Lev
I. INTANGIBLES IN THE MODERN ECONOMY
A Trillion Dollars a Year in Intangible Investment and the New Economy
19
29
Leonard Nakamura
The Information Economy
48
15
Carl Shapiro
Hal R. Varian
The Soft Revolution: Achieving Growth by Managing Intangibles
63
32
Paul Romer
The Stock Market and Investment in the New Economy: Some Tangible Facts and Intangible Fictions
95
28
Stephen R. Bond
Jason G. Cummins
II. THE IMPACT OF SPECIFIC INTANGIBLES ON FIRM PERFORMANCE AND MARKET VALUE
The Capitalization, Amortization, and Value-relevance of R&D
123
30
Baruch Lev
Theodore Sougiannis
Brand Values and Capital Market Valuation
153
32
Mary E. Barth
Michael B. Clement
George Foster
Ron Kasznik
Intellectual Human Capital and the Birth of US Biotechnology Enterprises
185
22
Lynne G. Zucker
Michael R. Darby
Marilynn B. Brewer
Science and Technology as Predictors of Stock Performance
207
21
Zhen Deng
Baruch Lev
Francis Narin
The Value Relevance of Trademarks
228
20
Chandrakanth Seethamraju
Profits, Losses, and the Nonlinear Pricing of Internet Stocks
248
21
John R. M. Hand
Why Firms Diversify: Internalization vs Agency Behaviour
269
34
Randall Morck
Bernard Yeung
The Increasing Returns-to-Scale of Intangibles
303
32
John R. M. Hand
III. THE ADVERSE CONSEQUENCES OF THE INFORMATIONAL DEFICIENCIES OF INTANGIBLES
Off-Balance Sheet R&D Assets and Market Liquidity
335
31
Jeff P. Boone
K. K. Raman
Information Asymmetry, R&D, and Insider Gains
366
21
David Aboody
Baruch Lev
The Stock Market Valuation of Research and Development Expenditures
387
28
Louis K. C. Chan
Josef Lakonishok
Theodore Sougiannis
Why Does Fixation Persist? Experimental Evidence on the Judgement Performance Effects of Expensing Intangibles
415
36
Joan L. Luft
Michael D. Shields
IV. THE NEED FOR SOLUTIONS
The Growing Intangibles Reporting Discrepancy
451
18
Margaret Blair
Steven Wallman
Challenges from the New Economy for Business and Financial Reporting
469
18
Wayne S. Upton, Jr
The Boundaries of Financial Reporting and How to Extend Them
487
24
Baruch Lev
Paul Zarowin
What Then Must We Do?
511
14
Baruch Lev
Index
525