# Professor Baruch Lev's co-authored book, "The End of Accounting," is referenced

1 Faculty News April 23, 2018 ![Pensions & Investments logo](/sites/default/files/styles/246w/public/assets/images/pensionsandinvestments.jpg?itok=EyF2uAa0)>

Excerpt from [Pensions &amp; Investments](http://www.pionline.com/article/20180423/ONLINE/180429999/commentary-growth-vs-value-8212-a-trillion-dollar-debate) -- "Accounting professors [Baruch Lev](http://www.stern.nyu.edu/faculty/bio/baruch-lev) and Feng Gu observed in 'The End of Accounting' (John Wiley &amp; Sons, 2016) that over the past 40 years, the investment rate in physical capital fell by 35% while the investment rate in intangible assets grew by almost 60%."

[Read more](http://www.pionline.com/article/20180423/ONLINE/180429999/commentary-growth-vs-value-8212-a-trillion-dollar-debate)
