A better estimate of internally generated intangible capital
Year of publication: |
2025
|
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Authors: | Iqbal, Aneel ; Rajgopal, Shivaram ; Srivastava, Anup ; Zhao, Rong |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 71.2025, 1, p. 731-752
|
Subject: | valuation | book value | financial statement analysis | intangibles | Immaterielle Werte | Intangible assets | Bilanzanalyse | Financial statement analysis | Immaterielle Güter | Intangible goods | Bilanzielle Bewertung | Accounting valuation | IFRS | Unternehmensbewertung | Firm valuation |
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