Harvard Business Review

DECEMBER 21, 2016

Today, the majority of market value is made up of intangible assets (networks, platforms, intellectual property, customer relationships, big data) more than physical assets. In fact, it’s not even close: intangible assets make up over 80% of the S&P 500’s market value — a complete reversal from 1975.

Intangible Assets 8

Intangible Assets Business Model GAAP Budgeting 8

Harvard Business Review

NOVEMBER 29, 2010

Say that in a roomful of managers, and you get nervous laughter. As long as the new ideas cohere with ethical standards, and generally accepted accounting principles ( GAAP ), they can yield immense benefits. Tags: Creativity Ethics Innovation GAAP. "Creative accounting" is really bad. Except when it's good.

Creative Accounting 15

Creative Accounting Creativity GAAP Balanced Scorecard 15

Harvard Business Review

MAY 23, 2013

Richard Harvey, in earlier testimony, said that the company managed to avoid about $7.7 Second, the rise of intangible assets, like patents and widgets, means that transfer pricing issues become central, and so high tax rates become more untenable as they increase the incentives to be aggressive. And yet legal scholar J.

Intangible Assets 8

Intangible Assets Incentives System GAAP 8