Economic Inversion in the Digital Economy: Implicit Intangible Assets and the Transformation of Corporate Value

The economic nature of implicit intangible assets is examined, and the concept of economic inversion of value is substantiated as a manifestation of the transformation of the sources of corporate value creation in the digital economy. Current trends in changes in the structure of companies’ market value and the sectoral distribution of intangible assets are analysed. Contradictions arising between classical financial theories and contemporary business valuation practices are identified. The economic essence of implicit intangible assets is revealed, and their role in the formation of competitive advantages and the growth of companies’ market value is determined. The author’s definitions of the concepts of "economic inversion of value" and "implicit intangible assets" are proposed. A conceptual model is developed to illustrate the interrelationship between the digitalisation of the economy, the increasing dominance of intangible capital, and the need to transform approaches to accounting and business valuation.