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What is a “Knowledge Economy” and how has it affected accounting?

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Baruch Lev (Author & Professor, NYU Stern School of Business)


Baruch Lev defines a knowledge-based economy and explains the impact of the transformation of American businesses from an industrial focused economy to one that is based on information. He explains the differences in the types of economy in terms of tangible and intangible assets and talks about why the current accounting systems and rules do not reflect the change in how companies currently do business.

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About Author

Baruch Lev

Author & Professor, NYU Stern School of Business

Baruch Lev is the Philip Bardes Professor of Accounting and Finance at New York University Stern School of Business. Professor Lev has been with NYU for 17 years. His primary research areas of interest include corporate governance; earnings management; financial accounting; financial statement analysis; intangible assets/intellectual capital; capital markets; and mergers and acquisitions. Professor Lev is the author of six books, including the most recent: The End of Accounting, published in 2016. Professor Lev has received numerous awards and prizes, including two honorary doctorates.

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Tracey Fitzpatrick

Tracey Fitzpatrick

Sarder TV Anchor & Former Market News Video Anchor

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