Putting a value on a company's intangible assets -- including IT -- is nigh to impossible, but the creators of the balanced scorecard methodology say measuring the alignment of intangibles with ...

Despite the rising dominance of intangible assets, IP remains largely underleveraged in conventional lending.

(v) Yet, intangible-intensive industries’ profitability has increased faster than their share of investment or total assets. All in all, these findings are in line with the suggestion that the ...

In this paper, we investigate the stock market valuation of the intangible asset created by selling, general, and administrative (SG&A) expenditure. Although GAAP requires immediate expensing of SG&A, ...