Frankfurt, 1 March 2021
THE PRODUCTION AND CONSUMPTION OF INFORMATIO ON INTANGIBLES:
AN EMPIRICAL INVESTIGATION OF CFOs AND INVESTORS
It is a common understanding that intangibles are fundamental resources for explaining companies’ value creation and that they are critical to foster entities’ resilience over the medium to long term. Indeed, for some companies, most of their value is today attributable to intangibles having a pervasive role in businesses.