In 2013, the U.S. Bureau of Economic Analysis announced a change to the way it estimates gross domestic product (GDP). Going forward, it was going to include intangible assets in its calculations of ...

Vikki Velasquez is a researcher and writer who has managed, coordinated, and directed various community and nonprofit organizations. She has conducted in-depth research on social and economic issues ...

Professors Darrol Stanley and Michael Kinsman, authors of the October 2025 study “Excessive Valuation of Goodwill and Other Intangible Assets,“ set out to answer an interesting question: Do companies ...

Mergers and acquisitions (M&A) are pivotal events in the corporate world, presenting unique opportunities for growth, diversification and competitive advantage. The balance sheet, a fundamental ...