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This book investigates the transformation of corporate capitalism under conditions of financialization and the rising centrality of intangible capital. It challenges conventional distinctions between financial and non-financial activity by tracing the historical reorganisation of corporate capital, its balance-sheet structures, and valuation tools. The book shows how the growing role of liquidity and intangibles has undermined long-standing valuation anchors, reshaping accumulation, valuation practices, and corporate power. By reinterpreting Marxian value theory from a critical political economy perspective, it reconnects debates on value with changes in accounting conventions, financial practices, and the evolving forms of corporate capital from the late nineteenth century to the present.