Intangibles: Management, Measurement, and Reporting

By Baruch Lev. 2001

2,408 citations recorded by the source corpus.

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Citations in the corpus

Intellectual capital‐in‐action and value creation: A case study of knowledge transformations in an innovation project (2005, background): “, 2000) and the Value Creation Scoreboard (Lev, 2001), both of which identify a set of non-financial measures or drivers that are statistically associated with indicators of value such as share prices.”
The Impact of Relational Capital on the Success of New Business Start‐Ups (2011, background): “Along the same lines, Lev (2001) considers intangible resources are those that can generate value in the future but have no financial or physical volume.”
Determinants of intellectual capital disclosure in prospectuses of initial public offerings (2008, background): “Amihud and Mendelson (1986) and Lev (2001) also attribute widening bid-ask spreads to information asymmetry.”
Intangible Assets, Information Complexity, and Analysts’ Earnings Forecasts (2005, background): “Thus, we predict a positive 1 See Lev (2001) for a detailed discussion of these unique economic characteristics of intangibles.”
How patenting informs VC investors - The case of biotechnology (2014, background): “The quality of intangible assets, such as know-how, business concepts and technologies is often more difficult to assess for outsiders than for insiders (Lev, 2001).”
Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective (2014, background): “Value Chain Scoreboard/ Value Chain Blueprint Baruch Lev 2001, 2003 19.”
Intellectual Capital Reporting by the New Zealand Local Government Sector (2008, methodology): “The second wave included three models developed in North America: the Value Chain Scoreboard (Lev, 2001), the Value Creation Index (Low, 2000; Cohen Kalafut & Low, 2001), and the Value Creation Pyramid (CPRI, 2000; Fincham & Roslender, 2003).”
The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms (2009, unknown): “From an academic perspective, Lev (2001) argues that when the market value of a corporation is decoupled from the 6 See Cole and Jones (2005) and Holder-Webb and Cohen (2007) for a review of the literature pertaining to this issue. value of its underlying tangible assets, non-financial information…”
Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures (2014, unknown): “few studies that focus on specific industries and years (Entwistle 1999; Lev 2001; Jones 2007).”
Can Ideas be Capital? Factors of Production in the Postindustrial Economy: A Review and Critique (2007, background): “Lev and col leagues (Gu & Lev, 2001; Hand & Lev, 2003; Lev, 2001) treat the two as synonymous, arguing that intangible assets (intellectual capital) are "the major drivers of corporate value and growth" (Gu & Lev, 2001: 2).”
Executive pay dispersion, corporate governance, and firm performance (2008, background): “high levels of managerial ownership. The coefficient of OUTDIR (outside directors) is positive, suggesting that firm value is positively associated with the extent of board independence. Consistent with Yermack (1996), we also document that firms with a higher market valuation have smaller boards (t”