Should intangibles be measured what are the economic trade offs

Lev, B. Emerald Group Publishing Limited. Report bugs here. Please share your general feedback. You can join in the discussion by joining the community or logging in here. You can also find out more about Emerald Engage. Visit emeraldpublishing. We find that the information extracted from accounting reports of investments and earnings is different when intangibles are measured and identified separately from operating expenses than when intangibles are left commingled with operating expenses.

This difference in the market's information causes a change in the behavior of market prices, inducing changes in the firm's… Expand. View via Publisher. Save to Library Save. Create Alert Alert. Share This Paper. Background Citations. Methods Citations. Results Citations. Citation Type. Has PDF. Publication Type. More Filters. An Application to Banks. This paper examines the determinants of economic value and investment behavior of Spanish banks under the theory of investment for a multi-asset firm, focusing on three key issues: i the distinction … Expand.

View 2 excerpts, cites background and results. There is a long-standing debate on the recognition of intangible assets. Proponents of recognition argue intangibles are a key source of value and profitability, while opponents note that recognizing … Expand. View 1 excerpt, cites background. The purpose of this research was to verify the influence of intangibles on the accuracy and dispersion of profit forecasts made by financial analysts.

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