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

Faculty News

— April 28, 2018

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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)