taxation of intangibles: 1) Whether the costs of creating intangible assets, including goodwill, should be characterized as … pointed out that there is an asymmetry regarding the taxation of intangible assets under existing law. On the one hand, the …

implement an option-pricing based technique for valuing these and similar intangible assets by examining the effect of ties to …

This paper investigates the value relevance of acquired intangible assets using a comprehensive hand-collected dataset … for 1,647 publicly listed US-firms from 2002 to 2018. This dataset allows us to disentangle acquired intangible assets … into different classes (e.g., tech-, customer-, contract-, and marketing-intangible assets) and their respective economic …