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- W4249178916 abstract "This chapter relates to the account for internally developed intangible assets. Intangible assets represent those invisible resources such as brand, culture, customer lists, and process knowledge that help companies grow profitably. While managers must choose how to allocate scarce physical assets, employees can use intangible assets simultaneously in multiple locations. Many intangibles become more valuable with increased use. Creditor-based balance sheets put little emphasis on intangibles. Hard assets could be observed directly, sold in secondary markets, and used as collateral to secure loans. Intangibles offered lenders little comfort. A ratio substantially above 1:1 indicates investors appraise net assets more enthusiastically than do financial accountants. The idea that investors care more about cash than reported earnings illustrate the messiness of financial markets: no one can make sweeping generalizations about the efficient markets hypothesis with confidence. However, other research provides evidence that shareholders of buying firms did not consider financial reporting effects of pooling to be beneficial." @default.
- W4249178916 created "2022-05-12" @default.
- W4249178916 date "2012-01-02" @default.
- W4249178916 modified "2023-10-17" @default.
- W4249178916 title "Intangibles" @default.
- W4249178916 doi "https://doi.org/10.1002/9781119196556.ch10" @default.
- W4249178916 hasPublicationYear "2012" @default.
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