Columbia Law School
Sky Blog
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
Intellectual Property Collateral and the Governance of Innovation Finance
Over the past several decades, the idea of what counts as corporate value has changed dramatically. Firms across technology, healthcare, and life sciences increasingly derive competitive advantage from intangible assets rather than physical capital. These assets include patents, software, proprietary
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