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Professional Insights: Bridging the Gap – Rethinking Financial Reporting for the Intangible Asset Revolution

IVSC

In his thought-provoking article, “ Bridging the Gap: Rethinking Financial Reporting for the Intangible Asset Revolution “, Professor Srivastava discusses the evolving landscape of valuation in the knowledge economy.

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Dark Accounting Matter

Harvard Corporate Governance

In a recent article , I explain that dark accounting matter has become a significant limitation on the relevance of financials reported under Generally Accepted Accounting Principles (GAAP). Human capital, for example, is an intangible asset omitted from balance sheets, and is commonly categorized under the S in ESG.

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Perspectives Paper: Rethinking Brand Value

IVSC

As many current business models have evolved over decades, namely, to rely more heavily on intangible assets at the expense of tangible, the standards and the economics have become misaligned.

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The Role of Intangible Assets in Startup Valuation

Equidam

When analyzing the value of startups, the interplay of tangible and intangible assets becomes an important focus, especially from the standpoint of understanding the financial future of a business. In this article, we explore how these assets are not balance sheet items, but instead key indicators of potential and growth trajectory.

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Corporate Culture In A New Era: Views From The C-suite

Harvard Corporate Governance

This post is based on an article forthcoming in the Journal of Applied Corporate Finance by John Graham , Professor Grennan, Campbell R. Harvey , and Shivaram Rajgopal.

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How Intangible Assets Impact The Value Of A Company

Biz Equity

For small and medium-sized companies looking for a merger or an acquisition, intangible assets like a strong company purpose and a unique patent may be worth more than you think. In This Article: Define Intangible Assets. The Impact of Intangible Assets on the Value of A Company.

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The use of intangible asset valuation in tax planning and litigation

RNC

Introduction: In today’s dynamic business world, intangible assets are becoming more and more important to an organization’s success. Comprehending the worth of these intangible assets has grown in significance as companies strive to stay innovative and competitive.