2002 – Intangible assets, intellectual and human capital

The recognition that in the new knowledge based economy intangible (knowledge and intellectual) capital is a major driver of firm value has been demonstrated over the last decade in the capital market valuations of technology-based companies. Equally, the major challenges in identifying, measuring, valuing and reporting these assets is demonstrated by the collapse of the market values of technology companies over the last two years in the face of world economic slow down.

This conference will provide the opportunity for academics, corporate managers, in particular, managers of knowledge-based companies, accounting practitioners, financial markets regulators, accounting practitioners and regulator.

This international research conference will focus on the recent developments in intellectual capital research including but not limited to the following:

  • measurement and reporting of intangibles and intellectual capital
  • firm performance evaluation and the value of intangible and intellectual capital
  • firm value creation and the management of intellectual capital
  • capital market valuation of firms and their intangibles and intellectual capital
  • accounting standards (or lack of) on the measurement and reporting of intangibles and intellectual capital.

Speakers:

Asset Valuation and Asset Bubbles: Implication for Monetary Policy
Dr. Gordon Thiessen, Former Governor of the Bank of Canada

Valuing Intellectual and Human Capital from a Decision Perspective
Dr. Steven Sonka, University of Illinois

The Effect of Management Incentives and Cross-Listing Status on the Accounting Treatment of R&D Spending
Dr. Antonello Callimaci, UQAM

Markets in Intangibles: Patent Licensing
Dr. Feng Gu, Boston University

Value at Risk with Informed Traders and Herding
Dr. Hans-Peter Burghof, University of Munich

Intellectual capital: The state of the Art
Dr. Baruch Lev, New York University

Quality information depicted as a knowledge asset to the firm
Dr. Waymond Rodgers, University of California