Intangible assets of Russian companies: impact on value, ways to improve management efficiency
Intangible assets play an increasingly important role in the activities and development of companies. In this article, we analyzed the intangible assets of Russian companies, their composition, dynamics, assessed their impact on the market value of the company using the Tobin's q-coefficient. The problems associated with the management of intangible assets of companies were highlighted, measures were proposed to improve its quality.