How Accounting Helps Hide Mergers from the FTC and DOJ

By John D. Kepler, Charles McClure and Christopher R. Stewart November 11, 2024 by renholding

Evidence of a rise in corporate market power has drawn the attention of U.S. policymakers, prompting antitrust regulators to more closely scrutinize mergers and acquisitions (M&A) that consolidate product markets. Such consolidations are believed to be behind the increased market …

ISS Discusses Intangible Assets and Company Valuation

By Anthony Campagna and Kevin Spellman November 18, 2021 by renholding

Intangible assets continue to represent a significant portion of the overall Balance Sheet globally. Over 40% of capital in the US today is in the form of intangible assets, as assessed by our ISS EVA (Economic Value Added) methodology. The

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The Operating Returns to Acquired Intangible Assets

By John M. McInnis and Brian Monsen November 15, 2018 by renholding

Accounting rule makers have long debated whether companies should recognize intangible assets on their balance sheets. At the heart of this debate is whether recognized values can predict future income and cash flows, or whether the high degree of measurement …

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intangible assets

How Accounting Helps Hide Mergers from the FTC and DOJ

ISS Discusses Intangible Assets and Company Valuation

The Operating Returns to Acquired Intangible Assets