"New spectrum of intangible assets"

Abstract

This editorial introduces the Special Issue ‘New Spectrum of Intangible Assets’, which explores the growing significance of intangible assets, such as R&D, organizational capital, software, data, design, and brand equity, in shaping innovation, productivity, and long-term value creation. Despite increasing recognition of their systemic importance, many intangible assets remain poorly captured by conventional measurement systems and inadequately supported by existing policy frameworks. Building on recent research, this Special Issue addresses key analytical and empirical challenges associated with the conceptualization, measurement, and governance of intangibles. Contributions examine the multifaceted role of intangible assets at the micro, meso, and macro levels, utilizing novel datasets and methodologies to investigate how intangible investments influence innovation outcomes, productivity growth, and economic resilience. Collectively, the Special Issue advances an enriched conceptual and empirical understanding of intangible capital and offers recommendations for policies aimed at enabling more sustainable and resilient innovation systems driven by intangible investments.