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THE OPEN INTANGIBLES PROJECT WAS FOUNDED WITH THE GOAL TO ADVANCE ECONOMIC
RESEARCH ON THE TOPIC OF INTANGIBLE ASSETS.

Intangible assets have grown to play a substantial role in the global economy.
Research to better understand this role has quickly followed. Yet data to study
intangible assets is limited. Researchers mostly rely on estimates of these
assets, since accounting rules do not allow firms to capitalize most internally
generated intangible capital.

However, accounting rules do require firms to capitalize intangible assets
acquired from other firms. Thus mergers and acquisitions provide researchers
with a significant opportunity to study the reallocation of intangible assets
across firms, industries, countries, and time.

However, collecting and organizing these data is a costly challenge that is not
easily overcome with automated methods. Moreover, nuances in the data require
the expertise of accounting professionals to correctly classify these data. To
tackle these challenges, the Open Intangibles Project assembled a team of
accounting academics and professionals to manually collect detailed data on
intangible assets acquired in nearly 40,000 acquisitions completed from 2001 to
2023. Our aim is to make these data available for academic research in the near
future, and to update this dataset annually.


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