.... The remainder of this paper is structured as follows: Section 2 discusses intangible assets and investment efficiency reforms in the US. Section 3 explains the theoretical framework. Section 4 reviews the relevant literature on OK and corporate investment efficiency and develops the study hypotheses...

... factors, such as the complexities of valuing data assets, the absence of standardized accounting principles for data and other intangible assets and conflicting views on the need for such accounting. In this study, we strive to reconcile conflicting views by empirically investigating whether...

...-to-book ratio is associated with variables that capture unrecognized intangible assets and therefore serves as a valid proxy for balance sheet quality. Findings We find that the explanatory power of earnings for contemporaneous returns is 24–50% higher for firms with higher quality balance sheets...

... et al., 2020). With hopes to benefit from effective accounting for intangible assets within organisations and beyond, we will need to address tomorrow's challenges more effectively, which will help make a significant contribution to society. The COVID-19 crisis has highlighted the importance...

... and development (R&D), a specific internally developed intangible asset, using meta-analysis techniques that allow to highlight the areas of consensus and disagreement in quantitative empirical results. The literature the authors review addresses four main research questions on (1) the determinants...