# Professor Baruch Lev's joint research on the importance of intangible assets in earnings reports is featured

1 Faculty News April 28, 2018 ![](/sites/default/files/styles/246w/public/assets/images/con_034119.gif?itok=e1yng4SA)>

Excerpt from the [New Zealand Herald](https://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=12040941) -- "Gu and [Lev](http://www.stern.nyu.edu/faculty/bio/baruch-lev) write: 'we assert that a shift of focus for security analysis and valuation is called for — from the prediction of earnings or related accounting measures to a comprehensive evaluation of an enterprise's competitive advantage through a careful consideration of its operating strategic assets and their deployment'."

[Read more](https://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=12040941)