There is increasing recognition of the importance of intangible assets. There is also a pressing need for a set of widely accepted metrics by which corporate leaders and the investment community can account for the non‐financial factors that affect value creation in the modern enterprise....

Top management routinely accuses the investment community of being too “short‐term, bottom‐line‐oriented” in its assessments of share value. The difficulty of making strategic investments in such an environment is widely bemoaned. A new study by the Ernst & Young Center for Business...

The Cap Gemini Ernst & Young Center for Business Innovation (CBI) has conducted a series of studies on the role of intangibles in creating value in the modern corporation and developed a rigorous, comprehensive model – the value creation index – of value creation for progressive companies,...

The necessity and importance of measuring intangibles has become increasingly accepted in the business, financial and academic communities as a means for a better understanding of the value creation processes in private, public and not‐for‐profit enterprises. Intangible indicators are seen...