“All of our working lives we have heard the mantra, ‘a reputation lost is never regained.’ Still, the firms we work for, admire and invest in seem to take costly reputation hits all too often. Everyone interested in managing, regulating or investing in public firms will find Nir...

Intellectual property (IP), a significant source of intangible value, has been felt by some to be resistant to fair valuation and more amenable to estimations of intrinsic value. With the recently issued Financial Accounting Standards Board guidelines for IP that promote fair valuation,...