November 11, 2008

Is there hope at the end of the tunnel?

The following the new research areas within "Intangible Assets" that I might focus on, depending on my meeting with the supervisor:

"Research and Development"

Research and Development expenditure: issues concerning capitalisation, amortisation, or value-relevance to firms within health-care, technology or financial services industry where R&D has greater impact.

The paper by Lev and Sougiannis (1996) suggests that R&D capitalization process yields value-relevant information to investors. Since R&D capital is associated with subsequent stock returns, there is a systematic mispricing of the shares of R&D-intensive firms (underreaction to R&D information), which is in contradicting to FASB Statement No. 2: 'A direct relationship between research and development costs and specific future revenue generally has not been demonstrated

Chan and Sougiannis (2001), go deeper into the relevance of accounting disclosure of R&D expenditure on stock market returns and uncertainty in valuation of companies.

2. Brand valuation – capitalisation issues, affect on capital market performance of listed companies, or ability to leverage marketing expenses to stock returns

3. Human Capital – development, valuation, capitalisation, health-care and technology sector

4. Trademarks – to forecast sales, profits, return-on-investment, relevance of investing in such intangibles

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