TY JOUR TI Problems of accounting, valuation and management of intangible assets in the era of digitalization KW intangible assets KW IA management KW digitalization KW digital economy KW investment attractiveness KW intellectual property JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Karpovich, Y.V. AU Kalinina, K.R. PY 2026 IS 0 PB ITBO University