Should intangibles be measured: what are the economic trade-offs?

Article Abstract:

The economic consequences of measuring intangibles are studied even though most of the debate on the appropriate accounting treatment for intangibles centers around the issue of whether intangibles should be placed on the income statement or on the balance sheet. The inadequacy of statistical associations between accounting numbers and prices as a basis for evaluating the desirability of measuring intangible investments is shown.

Capital funds & cash flow, Measurement, Accounting and auditing, Intangible property, Intangible assets, Income statements

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Hedge disclosures, future prices, and production distortions

Article Abstract:

The social benefits acquired by Hedge accounting disclosures are examined. Key information about the firms underlying risk exposures that is provided by hedge accounting without which the future price information regarding firms hedge motivated trade policies would prove inefficient.

Hedging (Finance)

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Discussion of disclosure risk and price drift

Article Abstract:

The firm's financial disclosure on stock price volatility is examined.

Forecasts, trends, outlooks, Stocks, Forecasts and trends, Market trend/market analysis, Stock prices

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