Why Leaders Are Still So Hesitant to Invest in New Business Models
Harvard Business Review
DECEMBER 21, 2016
Since many corporate leaders began their careers when physical stuff dominated business, they often view intangible assets as risky, overvalued, and difficult to manage. Finally, Generally Accepted Accounting Principles (GAAP) used to manage businesses and report to investors often ignore intangible assets or miscategorize them as expenses.
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