Asset Details
Do you wish to reserve the book?
Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence
Hey, we have placed the reservation for you!
By the way, why not check out events that you can attend while you pick your title.
Oops! Something went wrong.
Looks like we were not able to place the reservation. Kindly try again later.
Are you sure you want to remove the book from the shelf?
Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence
Do you wish to request the book?
Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence
Please be aware that the book you have requested cannot be checked out. If you would like to checkout this book, you can reserve another copy
We have requested the book for you!
Your request is successful and it will be processed during the Library working hours. Please check the status of your request in My Requests.
Oops! Something went wrong.
Looks like we were not able to place your request. Kindly try again later.
Journal Article
Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence
2018
Overview
We propose a new method to estimate intangible investment outlays, other than expenditures on advertising and research and development, that are reported on a commingled basis with operating expenses in the selling, general, and administrative category of expenses. These outlays, aimed at improving organizational knowledge and capabilities, are the largest category of intangible investments and the fastest-growing category of operating investments. They affect future firm performance and risk. Predictability of future earnings and stock returns improves when these outlays are distinguished from operating expenses. Thus, benefits could accrue from reporting them separately.
Publisher
Institute for Operations Research and the Management Sciences
Subject
