Overestimating intangible assets refers to overestimating or overestimating the value of intangible assets of enterprises. Intangible assets, including goodwill, patents, trademarks, copyrights, etc., cannot be directly reflected in the financial statements, so it is usually difficult to accurately determine them. If the value of intangible assets is overestimated, it may lead to the inflated net assets or profits in the financial statements of enterprises, thus affecting investors' judgment and decision-making.