Valuation of Intangible Assets in Digital Startups: Limitations of the Historical Cost Principle

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Muhamad Jafar Sidik Hidayatullah
DOI: 10.2139/ssrn.6063495
Cited by: 0

Fields of Study & Subjects

Accounting Theory and Financial Reporting Intellectual Capital and Performance Analysis Financial Reporting and Valuation Research

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Language
EN
Document type
Preprint