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Zusatztext 'This is an impressive book! which offers a deeper understanding of reporting on and accounting for intangibles as key value drivers. It provides a wide variety of perspectives on measuring! disclosing and reporting on intellectual capital! both on a micro and macro level! and includes discussion of opportunities such as XBRL and Real Options Theory.' Leif Edvinsson! Lund University! Sweden Informationen zum Autor Professor Stefano Zambon and Dr Giuseppe Marzo are both at the Faculty of Economics, University of Ferrara, Italy. Klappentext This book offers new insights into the measurement, reporting and disclosing of intangibles and intellectual capital, and the use of associate information in a variety of contexts and settings. The book also gives room to some new perspectives which broaden the scope of the investigation and consequently the book's reach. Zusammenfassung This book offers new insights into the measurement, reporting and disclosing of intangibles and intellectual capital, and the use of associate information in a variety of contexts and settings. The book also gives room to some new perspectives which broaden the scope of the investigation and consequently the book's reach. Inhaltsverzeichnis Introduction, Stefano Zambon, Giuseppe Marzo; Part 1 Measurement and Reporting Issues; Chapter 1 Regulatory Changes in Accounting for Goodwill and Intangible Assets: A Study of Their First Impact on European Companies Listed on US Markets, Stefano Zambon, Vania Crosara; Chapter 2 Intangibles and Real Options Theory: A Real Measurement Alternative?, Giuseppe Marzo; Chapter 3 Intangible Assets: The Next Accounting Frontier, David W. Young; Chapter 4, Michela Cordazzo; Part 2 Disclosure on Intangibles: Value Relevance, Scoring and Rating; Chapter 5 On the Informational Usefulness of R&D Capitalization and Amortization, Baruch Lev, Doron Nissim, Jacob Thomas; Chapter 6 Scoring Company Disclosure on Intangibles: An Application of an Innovative Methodology in a European Perspective, Stefano Zambon, Ilaria Bergamini; Chapter 7 Credit Rating and Intangible Assets: A Preliminary Inquiry into Current Practices, Adele Del Bello; Part 3 New Perspectives on the Measurement and Reporting of Intangibles; Chapter 8 XBRL as a New Language for Business and Intangibles Reporting, Kurt P. Ramin; Chapter 9 The Neglected Intangible Asset: Organisational Power in the Knowledge Economy, Giovanni Masino; Chapter 10 Intangibles and Performance Measurement Systems in Opera Houses: Case Studies from Italy and the United Kingdom, Fabio Donato; Chapter 11 Macro Indicators of Intangible Assets and Economic Policy, Patrizio Bianchi, Sandrine Labory;...
