The End of Accounting and the Path Forward for Investors and Managers

The End of Accounting and the Path Forward for Investors and Managers
Author: Baruch Lev
Publisher: John Wiley & Sons
Total Pages: 268
Release: 2016-06-14
Genre: Business & Economics
ISBN: 1119191084

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

The Valuation of Digital Intangibles

The Valuation of Digital Intangibles
Author: Roberto Moro Visconti
Publisher: Springer Nature
Total Pages: 543
Release: 2020-02-17
Genre: Business & Economics
ISBN: 3030369188

This book offers a primer on the valuation of digital intangibles, a trending class of immaterial assets. Startups like successful unicorns, as well as consolidated firms desperately working to re-engineer their business models, are now trying to go digital and to reap higher returns by exploiting new intangibles. This book is innovative in its design and concept since it tackles a frontier topic with an original methodology, combining academic rigor with practical insights. Digital intangibles range from digitized versions of traditional immaterial assets (brands, patents, know-how, etc.) to more trendy applications like big data, Internet of Things, interoperable databases, artificial intelligence, digital newspapers, social networks, blockchains, FinTech applications, etc. This book comprehensively addresses related valuation issues, and demonstrates how best practices can be applied to specific asset appraisals, making it of interest to researchers, students, and practitioners alike.

Trade Governance in the Digital Age

Trade Governance in the Digital Age
Author: Mira Burri
Publisher: Cambridge University Press
Total Pages: 527
Release: 2015-07-09
Genre: Law
ISBN: 110737992X

The development of new digital technologies has resulted in significant transformations in daily life, from the arrival of online shopping to more fundamental changes in the ways we work and communicate. Many of these changes raise questions that transcend market access and liberalisation, and demand cooperation and coherent regulatory design. International trade regulation has hitherto not reacted in a forward-looking manner to the digital revolution and, particularly at the multilateral level, legal engineering has yielded few tangible results. This book examines whether WTO laws possess the necessary flexibility and resilience to accommodate the changes brought about by burgeoning digital trade. By revealing both the potential and the limitations of the WTO framework, it provides a broad picture of the interaction between digital technologies and trade regulation, links the often disconnected discourses of international trade law, intellectual property and cyberlaw and explores discrete problems in different domains of global trade regulation.

Capitalism without Capital

Capitalism without Capital
Author: Jonathan Haskel
Publisher: Princeton University Press
Total Pages: 292
Release: 2018-10-16
Genre: Business & Economics
ISBN: 0691183295

Early in the twenty-first century, a quiet revolution occurred. For the first time, the major developed economies began to invest more in intangible assets, like design, branding, and software, than in tangible assets, like machinery, buildings, and computers. For all sorts of businesses, the ability to deploy assets that one can neither see nor touch is increasingly the main source of long-term success. But this is not just a familiar story of the so-called new economy. Capitalism without Capital shows that the growing importance of intangible assets has also played a role in some of the larger economic changes of the past decade, including the growth in economic inequality and the stagnation of productivity. Jonathan Haskel and Stian Westlake explore the unusual economic characteristics of intangible investment and discuss how an economy rich in intangibles is fundamentally different from one based on tangibles. Capitalism without Capital concludes by outlining how managers, investors, and policymakers can exploit the characteristics of an intangible age to grow their businesses, portfolios, and economies.

The Making of a Digital World

The Making of a Digital World
Author: J. Rennstich
Publisher: Springer
Total Pages: 274
Release: 2008-03-03
Genre: Political Science
ISBN: 0230611060

This book offers a unique perspective on current changes. Describing globalization as a long-term process of intertwined technological, economic, political, and cultural changes, the author identifies distinct phases in the global system development, and concludes that the pattern of change continues even with the rise of new digital technologies.

Intellectual property in the digital age

Intellectual property in the digital age
Author: Islambek Rustambekov
Publisher: Roma TrE-Press
Total Pages: 306
Release: 2024-09-12
Genre: Law
ISBN:

L'era digitale ha rivoluzionato il regno della proprietà intellettuale, portando sia opportunità senza precedenti che sfide significative. “La proprietà intellettuale nell'era digitale” si addentra nelle complessità di questa trasformazione, esplorando l'impatto delle tecnologie digitali sulla legge e sulla pratica della proprietà intellettuale. Il libro copre un'ampia gamma di argomenti, tra cui la protezione dei contenuti digitali, l’esecuzione dei diritti di proprietà intellettuale online e il ruolo delle tecnologie emergenti come l'intelligenza artificiale e la blockchain nella gestione della proprietà intellettuale. Attraverso un mix di analisi teorica e casi pratici, questo libro fornisce una comprensione approfondita di come la digitalizzazione stia influenzando la proprietà intellettuale, offrendo spunti preziosi per professionisti legali, accademici e politici. DOI: 10.13134/979-12-5977-364-7

Research Handbook on Digital Trade

Research Handbook on Digital Trade
Author: David Collins
Publisher: Edward Elgar Publishing
Total Pages: 509
Release: 2023-10-06
Genre: Law
ISBN: 1800884958

This comprehensive Research Handbook analyzes the impact of the rapid growth of digital trade on businesses, consumers, and regulators. Leading experts provide theoretical and practical insight into how to manage the legal and policy challenges of the global digital economy.

Safeguarding Intangible Assets

Safeguarding Intangible Assets
Author: Michael D. Moberly
Publisher: Butterworth-Heinemann
Total Pages: 190
Release: 2014-07-08
Genre: Business & Economics
ISBN: 0128006021

Safeguarding Intangible Assets provides strategies for preserving and enhancing a company's intangible assets to increase its profitability, competitiveness, and sustainability. Intangible assets such as patents, trademarks, copyrights, methodologies, and brand typically account for 80 percent of an organization's value and revenue. There are many forces making it more and more difficult to protect these assets, and securing them is a complex issue often overlooked by security and risk managers. Many security managers do not have adequate policies or procedures in place to protect these assets from compromise, infringement, and theft. Safeguarding Intangible Assets provides managers with the tools necessary for protecting these assets through effective and consistent oversight designed to preserve their control, use, and ownership. The book offers strategies for various types of business transactions, such as mergers and acquisitions, corporate-university R&D alliances, new product launches, early stage firms, and university-based spin-offs. - Offers step-by-step guidelines and best practices for establishing and maintaining an intangible asset protection program - Provides intangible asset risk management strategies that preserve the company's value, revenue, and competitive advantages - Shows how to collaboratively build a company culture that anticipates and recognizes intangible asset risks in everyday transactions and operations - Strengthens the interface with other departments' security practices, including IT, management, legal, accounting, finance, and risk management

Vat in the Digital Era

Vat in the Digital Era
Author:
Publisher: Oxford University Press
Total Pages: 401
Release: 2023-12-14
Genre: Law
ISBN: 0198888309

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.