Relevant bibliographies by topics / Intangible Asset Valuation

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Intangible Asset Valuation'

Author: Grafiati
Published: 4 June 2021
Last updated: 3 February 2022

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Journal articles on the topic "Intangible Asset Valuation"

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Russell, Mark. "The valuation of pharmaceutical intangibles." Journal of Intellectual Capital 17, no. 3 (July 11, 2016): 484–506. http://dx.doi.org/10.1108/jic-10-2015-0090.

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Purpose – The purpose of this paper is to value the patents of pharmaceutical companies using discounted cash flows, and compare the value-relevance of these assets against alternative intangible asset measures such as reported intangible assets and R & D capital. Design/methodology/approach – The study values pharmaceutical intangibles using three methods: an income method; the sum of unamortised R & D expenditures; the firm’s reported intangible assets. Value-relevance tests use ordinary least squares regression and Vuong and Clarke tests. Findings – First, the study finds that the discounted cash-flow valuation of pharmaceutical patents is value-relevant. Second, the value of pharmaceutical patents explains market value better than reported intangible assets but not R & D capital. However, the valuation of pharmaceutical patents is more consistent with the risks of R & D than the valuation of R & D capital which assumes recovery of R & D expenditure. Originality/value – This is the first known study that values patents using an income method and compares those valuations with reported intangible assets and R & D capital valuation models.
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Green, Annie. "Intangible asset knowledge." VINE 38, no. 2 (June 20, 2008): 184–91. http://dx.doi.org/10.1108/03055720810889824.

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PurposeThe purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.Design/methodology/approachThe paper employs the methodology or approach of identifying or naming intangible assets within the business environment.FindingsThe paper finds that knowing what to capture is fundamental to alignment with measures and indicators inherent in a business operational data.Originality/valueThe paper tackles the elusiveness of intangibles and attempts to bring structure and identification to a complex and confusing discipline. The decomposition of an intangible assets system that names intangibles could be the first step to measuring, valuing and managing them.
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Zhang, Ivy Xiying, and Yong Zhang. "Accounting Discretion and Purchase Price Allocation After Acquisitions." Journal of Accounting, Auditing & Finance 32, no. 2 (July 27, 2016): 241–70. http://dx.doi.org/10.1177/0148558x15598693.

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The recent movement in standards setting toward fair-value-based accounting beyond financial assets and liabilities calls for more empirical evidence on fair-value measurement, especially that of intangible assets. This article studies the initial valuation of goodwill and identifiable intangible assets after acquisitions. We find that the allocation of purchase price to goodwill and identifiable intangible assets is related to the economic determinants of the valuation. However, it is also significantly affected by managerial incentives arising from the differential treatments of goodwill and identifiable intangible assets under Statement of Financial Accounting Standards (SFAS) 142. The same managerial discretions are not exhibited in the purchase price allocation prior to SFAS 142, when goodwill and other intangibles are both amortized. These findings suggest that unverifiable fair value measures are associated with the underlying economics but also deviate from the true values in the presence of management reporting incentives. Further analysis suggests that external appraisers constrain managerial discretion in intangible asset valuation to an extent but do not completely eliminate it.
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Fomina, O. V., O. O. Avhustоva, and I. K. Shushakova. "Assessing the Intangible Assets." Business Inform 4, no. 519 (2021): 154–60. http://dx.doi.org/10.32983/2222-4459-2021-4-154-160.

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The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship of approaches of independent professional estimation and accounting valuation in order to apply it to the needs of accountance is specified. Described are the cost (based on determining the cost of expenses, necessary for the reproduction or substitution of the valuation object), profit (used to determine the valuation of intellectual property rights, based on the application of assessing procedures for transferring the expected profit to the value of the assessed object) and comparative (determines the market value of an intangible asset, when there is sufficient reliable information on prices in the market of such objects and the terms of contracts for the disposal of property rights to such objects) approaches to the valuation of intangible assets. The formulas for computing the value of intangible assets based on the cost approach are provided. The assessment of intangible assets is carried out according to the above specified formulas of the cost approach on the example of a patent for invention. It is determined that in the absence of an active market to determine the fair value of intangible assets, it is advisable to apply the cost approach, namely: the method of direct reproduction.
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신동휴 and Yonghwa Chung. "A Study on the Intangible Asset Valuation." Journal of International Trade & Commerce 7, no. 4 (December 2011): 103–23. http://dx.doi.org/10.16980/jitc.7.4.201112.103.

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Jovanović, Milica, Tamara Rađenović, and Bojan Petrović. "Brand valuation as intangible asset of company." Naucne publikacije Drzavnog univerziteta u Novom Pazaru. Serija B, Drustvene & humanisticke nauke 3, no. 1 (2020): 46–57. http://dx.doi.org/10.5937/npdunp2001046j.

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Yamaguchi, Tomohiro. "Intangible Asset Valuation Model Using Panel Data." Asia-Pacific Financial Markets 21, no. 2 (March 27, 2014): 175–91. http://dx.doi.org/10.1007/s10690-014-9181-z.

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Danthine, Jean-Pierre, and Xiangrong Jin. "Intangible capital, corporate valuation and asset pricing." Economic Theory 32, no. 1 (January 19, 2007): 157–77. http://dx.doi.org/10.1007/s00199-006-0176-5.

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Banker, Rajiv D., Rong Huang, Ram Natarajan, and Sha Zhao. "Market Valuation of Intangible Asset: Evidence on SG&A Expenditure." Accounting Review 94, no. 6 (June 1, 2019): 61–90. http://dx.doi.org/10.2308/accr-52468.

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ABSTRACT In this paper, we investigate the stock market valuation of the intangible asset created by selling, general, and administrative (SG&A) expenditure. Although GAAP requires immediate expensing of SG&A, prior studies show that current SG&A generates future economic benefits, suggesting that it creates an intangible asset. We find that the contemporaneous stock market seems to recognize some of the intangible asset value implicit in SG&A. Positive subsequent returns can be earned in firms with a high SG&A intangible asset value. These excess returns are more likely due to investor mispricing than to risk compensation. Furthermore, we find that both analysts' long-term growth forecast revisions and one-year-ahead forecast errors are positively associated with the future value created by current SG&A, indicating that analysts partially incorporate the intangible SG&A asset value into their forecasts. Overall, the evidence suggests that the capital market only partially recognizes the intangible asset value created by SG&A expenditure.
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Aznar Bellver, Jerónimo, and Vicente Estruch Guitart. "Valoración de activos ambientales mediante métodos multicriterio. Aplicación a la valoración del Parque Natural del Alto Tajo." Economía Agraria y Recursos Naturales 7, no. 13 (October 15, 2011): 107. http://dx.doi.org/10.7201/earn.2007.13.06.

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The valuation of these goods can be a relevant element for their conservation and improvement, though the intangible and immaterial aspects of environmental assets difficult the utilisation of the traditional methods of valuation. This work presents a methodology for the valuation of those assets combining multi-criteria methods, the Analytic Hierarchy Process and the Goal Programming and traditional method the Discounted Cash Flows. The combination of both techniques allows extracting an indicator of the Total Economic Value (TEV) of an environmental asset, as well as of each partial value which make up the TEV, including tangible and intangible elements. The proposed methodology is applied to the valuation of the 'Alto Tajo' Natural Park.
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Dissertations / Theses on the topic "Intangible Asset Valuation"

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Ajour, El Zein Samer. "Towards a better model for intangible asset valuation." Doctoral thesis, Universitat Politècnica de Catalunya, 2020. http://hdl.handle.net/10803/669923.

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Context: Intangible assets have recently come under the spotlight because of their growing importance within the business world. Thus, Brand Equity, considered a strategic asset, makes up a substantial intangible asset for most companies. Furthermore, firms’ behavior has changed with innovations incorporated in the development of businesses. Companies seek to optimize all the components of their value chain. And, a major source, is the intangible value referred to as brand equity that has so many behavioral drivers. Objectives: To develop a new integrated valuation model and understand the factors that affect brand equity. This research explores, as well, some sources of brand equity from both internal and external perspectives at its behavioral and financial level to achieve a more accurate brand equity measurement approach. The factors we consider are firm risk, competitiveness, intellectual company weight, the weight of ethical and sustainable investments, governance dimensions of brand equity value and, in addition, the financial structure of the firms. Method: The methodology used is exploratory and follows a deductive and inductive process. The method combines an exhaustive revision of literature to determine the most relevant factors as well as collecting financial information from a list of publicly traded companies of major brand values and generic companies in the United States of America and Europe (S&P500 & EUR600). Applying an eclectic statistical analysis using correlation and regression analysis on a model, it tests the variables that further explain brand equity and the composition of brand equity valuation model. This research also intends to understand the nature of intangible assets, to improve Damodaran ´s brand equity model as an important intangible asset, and aims to understand the factors that affect the brand equity from both internal and external perspective to contribute to both the firm and the society. Results: The first article, Understanding the Complexity of Intangible Assets presents the main developments in intangible assets valuation, an exhaustive literature review and provides empirical evidence for the positive relationship between the increase in the proportion of intangible assets and the rise in market capitalization and sales. The second article, Financial Firm Risk: A Responsible Business Guide Control to Build Better Brand Equity and Company Value, provides practitioners with a simple method to determine a more adjusted value to the reality of brand equity for a branded Company (without bias). As well as studying the factors related to the financial risk of the firm, the findings show that the less risk a company has, the higher their brand equity value is. The third article, Firm Behavior, an Engineering Tool for a Better Brand Value in all Sectors, shows which are the main factors contributing to the improvement of brand value. The sectorial analysis states that corporate socially responsible practices, contribute significantly to improving the company ´s brand value. The fourth article, The Role of Sustainability in Brand Equity Value in the Financial Sector, analyzes some determinants of brand equity in the financial sector (e.g., ethical investments, sustainability, and firm behavior) and, the results obtained raise awareness of the positive impacts of sustainable investments on the brand value in the financial sector. Implications: The main contributions to the literature include both theoretical and methodological aspects created, as well as, considerations on intangible assets, the valuation model and behavioral factors. This thesis proposes a model and a methodology to find a fair value for a branded company by using the average sector as a generic item. It considers the performance factors that affect this intangible asset and aims for a better brand equity value.
Contexto: Los activos intangibles han estado bajo el foco de atención debido a la creciente importancia que está adquiriendo en el mundo de los negocios. Tanto finanzas, contabilidad, estrategia comercial y economía están asimilando cada vez más la importancia de este tipo de activos como un componente fundamental para la empresa. En el contexto de una oferta creciente de productos y servicios, los capitales intelectuales son factores cruciales para la toma de decisiones de inversión. Por lo tanto, la equidad de marca constituye un activo intangible sustancial para la mayoría de las empresas. Para intentar maximizar este activo, la investigación actual ha propuesto varios modelos de valoración de marca. Además, el comportamiento de las empresas ha cambiado con la incorporación de las innovaciones en el desarrollo de los negocios. Las empresas hoy en día buscan la optimización de toda su cadena de valor. Y una fuente importante de valor, es el valor intangible de la equidad de marca, que tiene muchos factores que afectan a su comportamiento. En esta tesis se discuten algunos factores determinantes como el riesgo financiero de la empresa (segundo artículo), el comportamiento de la empresa (tercer artículo), las inversiones éticas y la sostenibilidad (cuarto artículo), como fuentes internas y externas que determinan la equidad de la marca. Objetivos: Desarrollar un nuevo modelo de estimación integrado y comprender los factores que afectan la equidad de marca. Esta investigación también explora algunas fuentes del valor de marca tanto desde perspectivas internas y externas como a nivel conductual y financiero para lograr un enfoque más preciso de medición de la equidad de marca. Los factores que se han considerado son: el riesgo de la empresa, la competitividad, el peso intelectual de la empresa, el peso de las inversiones éticas y sostenibles, las dimensiones de gobernanza del valor de marca y, además, la composición financiera de las empresas. Metodología: La metodología utilizada es exploratoria y sigue un proceso deductivo e inductivo. La metodología combina una revisión de la literatura para determinar los factores más relevantes, así como la recopilación de información financiera de una lista de compañías que cotizan en bolsa de los principales valores de marca y empresas genéricas de Estados Unidos y Europa (S&P500 y EUR600). Se ha aplicado un análisis estadístico ecléctico usando análisis de correlación y regresión en un modelo, probando las variables que explican mejor la equidad de marca y la composición de elementos del modelo de valoración de la equidad de marca. Esta investigación intenta entender la naturaleza de los activos intangibles, con la intención de mejorar el modelo de Damodaran de valoración de marca, como activo intangible, y comprender los factores que afectan al valor de marca desde una perspectiva interna y externa para contribuir tanto a la empresa como a la sociedad.
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Zepf, Jackson. "Inspiring Change in Intangible Asset Valuation and Identification." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1852.

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This paper will cover the reasons as to why the current accounting standards have not been updated as necessary to account for the newly developed, intangible assets or “pho-assets” that companies are either generating or using for future economic benefit. This paper will cover a brief background on the current accounting standards for intangible asset valuation and identification and why they are not sufficient for the current accounting environment. Within this review of the accounting standards, this paper will highlight how the changing financial world has given rise to these new intangible assets, and why current regulations do not allow firms to recognize all the assets that it truly should have on its books, thereby not allowing firms to realize or gain precious valuation. Furthermore, I will provide evidence as to why the accounting standards have made it difficult for investors to properly gauge the risk of intangible investments due to the inconsistencies in valuation that the current standards produce.
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Dupree, Lee. "Valuation Strategies for Small Businesses' Intangible Assets." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7135.

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Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, coding narrative segments, and reviewing secondary data. The themes that emerged from data analysis include collecting and using company data concerning intangible assets; hiring a reputable accounting firm to assist in valuation; understanding the values of brand, customer base, and goodwill; and choosing the appropriate asset valuation approach. To accurately value the intangible assets of their businesses, the most significant and recurring theme in the participants' responses was the need for assistance from a reputable accounting firm. The implications of this study for positive social change include the potential to enhance the economic investment in local areas where business owners appropriately value intangible assets.
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Guilding, Christopher J. "Valuing and managing brands : an internal accounting perspective : an empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated." Thesis, University of Bradford, 1991. http://hdl.handle.net/10454/3842.

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This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.
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Harantová, Monika. "Značka jako nehmotné aktivum firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76289.

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In the theoretical part of thesis: "Trademark as an intangible asset of a company", the theoretical aspects of brand management and methods of valuation of brands as intangible assets are explained. In the practical part of thesis a company analysis is undertaken and brand value is calculated by using adequate methods. Final suggestion and recommendation for trademark registration in the Register of Trade Marks are mentioned in the conclusion of thesis.
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Martins, Vinicius Aversari. "Contribuição à avaliação do goodwill: depósitos estáveis, um ativo intangível." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08032004-170157/.

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O presente trabalho tem como objetivo principal demonstrar que parcela da base de depositantes de instituições financeiras que se utilizam de depósitos (a prazo e a vista) como fonte de financiamento das suas atividades, identificada pelos depósitos estáveis, representa um ativo intangível da instituição depositária. Esse ativo intangível decorrente dos depósitos estáveis, quando passível de identificação específica, explica parte do goodwill da instituição depositária, pelo fato do goodwill ser um ativo residual dependente principalmente da avaliação da empresa como um todo. Sendo o valor do goodwill determinado pela diferença entre o fair value da entidade como um todo, como um ativo único em continuidade, e a soma algébrica dos fair values dos ativos líquidos identificáveis dessa entidade, à medida que novos ativos antes não contabilizados são identificados, está-se explicado a natureza do goodwill, assim como está-se auxiliando na sua atribuição de valor. Portanto a identificação de mais um ativo intangível das instituições financeiras implica na identificação de parcelas componentes do goodwill, que englobava esse ativo intangível antes da identificação do ativo intangível, assim como também implica na explicação econômica de parte do goodwill. Para que o objetivo pudesse ser alcançado, comparou-se as características econômicas e contábeis dos ativos, dos ativos intangíveis e do goodwill com as características econômicas e contábeis dos depósitos estáveis, chegando-se à conclusão de que tais depósitos representam um ativo intangível, identificável em separado e passível de registro contábil. O registro contábil desse ativo intangível nas demonstrações contábeis utilizadas para fins de publicação é atualmente possível somente quando a instituição depositária tiver sido objeto de compra por outra entidade. Caso isso não tenha ocorrido, alternativamente pode-se fazer uso do ativo intangível para fins de controle gerencial. O trabalho também apresenta um caso real de avaliação dos depósitos estáveis como forma de corroborar a possibilidade de identificação e avaliação do ativo intangível decorrente desses depósitos.
The main objective of the present work is to demonstrate that a part of the depository base of financial institutions that make use of (time and demand) deposits as a source of funding for their activities, which is identified by stable deposits, represents an intangible asset of the depositary institution. When its specific identification is possible, this intangible asset, which results from the stable deposits, explains a part of the goodwill of the depositary institution, considering that goodwill is a residual asset that mainly depends on the valuation of the company as a whole. As the value of goodwill is determined by the difference between the fair value of the entity as a whole, that is, as a unique asset in a going concern, and the algebraic sum of the fair values of the entity’s identifiable net assets, to the extent that new assets are identified, which were not recorded before, the nature of goodwill is explained and its value attribution is enhanced. Hence, the identification of another intangible asset in the financial institutions implies the identification of new parts of the goodwill, which incorporated this intangible asset before the identification of the intangible asset, as well as the explanation of the economic nature of goodwill. To achieve this goal, the economic and accounting characteristics of assets, intangible assets and goodwill were compared to the economic and accounting characteristics of the stable deposits, which led to the conclusion that those deposits represent an intangible asset, which can be identified separately and can be registered in the accounting records. The accounting record of this intangible asset in the financial statements, which are used for publication, is only possible nowadays when the depositary institution has been the target of a purchase by another entity. In case this has not happened, the intangible asset can alternatively be used for management control. The present work also presents a real case of stable deposit valuation, so as to corroborate the possibility of identification and valuation of intangibles resulting from the stable deposits.
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Fredriksson, Lars, and Niklas Jonsson. "Värdering av tillgångar : En branschpraxis för klädbranschen och byggbranschen." Thesis, Södertörn University College, School of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1547.

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The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differences

between companies and industries. Although these differences can occur, there might be some similarities in the companies’ estimates. Hence, the purpose of this essay is to establish whether there are any differences in how companies are assessing their useful service life of intangible assets, property, plant and equipment and deciding the value of inventories. To be able to accomplish the purpose, company’s annual reports were used along with other necessary sources, for instance books about accounting principles and theories. The study, furthermore, concluded that there are small differences between companies within the same industry and industries altogether, in their judgment on useful service life and the value of the inventories.

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Holia, Denha, Coppola Camila, and Jablonska Sylvia. "Värdering av varumärket : En jämförande studie mellan SEB och Länsförsäkringar Södermanland." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-25290.

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Frågeställningar:                  Vilket tillvägagångssätt används för att samla in relevant information för värderingen? Finns det en generell metod för varumärkesvärdering eller använder sig företag inom bankbranschen av olika metoder? Hur redovisas kostnaderna för varumärket i årsredovisningen?   Syfte:                                     Syftet med studien är att jämföra två företag inom banksektorn med internt upparbetade varumärken genom att studera likheter och skillnader i hur de värderar sitt varumärke.   Metod:                                   Metoden som använts i denna studie är en kvalitativ metod med en deduktiv ansats. Både sekundärdata och primärdata har använts till denna studie. För att samla in den primärdata som behövdes för att besvara de frågeställningar som tas upp i denna studie har det genomförts tre semistrukturerade intervjuer. Två av dessa intervjuer skedde via mail. Den tredje var en telefonintervju.   Slutsats:        Både SEB och Länsförsäkringar Södermanland mäter kundlojalitet och kundnöjdhet genom att göra undersökningar där frågor till konsumenter ställs om deras uppfattning av varumärket. Dock finns det skillnader i hur de värderar sitt varumärke genom val av metod vilket främst beror på att Länsförsäkringar Södermanland är ett onoterat företag och att SEB är börsnoterat
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Du, Ruixue. "Intangible Assets Valuation in the Hospitality Industry." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50577.

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Market value of firms and book value of firms are rarely the same. The difference, which is attributed to unrecorded or unrecognized intangible assets, has increased significantly since the 1970s. The issue of appropriately valuing these intangible assets, however, still remains unresolved. The purpose of this study is to address this lack of understanding of valuing intangible assets in the hospitality industry. Five intangible asset investments: Research and Development, Training, Advertising, Labor, Pension, and one business model, Franchising, are chosen as the valuation constructs in this study based on previous research in the hospitality industry. The valuation models for the casual dining restaurant industry and the quick service restaurant industry are compared. The sample of this study includes 13 casual dining restaurant firms and 12 quick service restaurant firms. Compustat North America is the primary data source for this study. The annual data for casual dining restaurant firms from 1980 to 2011 is collected from this database. There are 238 firm-years in total. Two firm-years are excluded due to systematic missing values, and 15 firm-years are excluded due to missing share price information. Thus, the final count of data points for casual dining restaurant firms usable for analysis purposes is 221. The annual data for quick service restaurant firms from 1980 to 2011 is also collected from the Compustat North America database. There are 251 firm-years in total. Eight firm-years are excluded due to systematic missing values, and 47 firm-years are excluded due to missing share price information. Thus, the final count of data points for quick service restaurant firms usable for analysis purposes is 196. Pearson correlation and multivariate analyses are performed to answer the four research questions in this study. Two hypotheses are supported while one hypothesis is not supported and one hypothesis remains unanswered due to Multicollinearity issues identified in multiple regression models. The results of this study show that 1) R&D, training, advertising, labor and pension are all important valuation constructs in the hospitality industry, and 2) there are some differences, however, between casual dining restaurant firms and quick service restaurant firms. This study fills the gap in the current literature by providing a quantitative method to value intangible assets in the hospitality industry that uses the valuation constructs identified in previous hospitality research. The practical implications of this study will provide managers in the hospitality industry with helpful insights for strategic decision making, specifically in regards to research and development, advertising and employee compensation.
Ph. D.
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Karjalainen, P. (Pasi). "Valuation of intangible assets in different financial environments." Doctoral thesis, University of Oulu, 2007. http://urn.fi/urn:isbn:9789514284403.

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Abstract The purpose of this dissertation is to investigate the valuation of intangible assets in different financial environments. Value relevance of intangible investments has been largely recognized by indicating their close relatedness on future operating performance and valuation of firms. The financial environment of the country (market- or bank-based) is also found to be an important determinant of the economic performance of the firm. This thesis combines these two important issues by examining how a country's financial system affect the firm's investments and valuation of intangible assets. The study consists of four essays and an introductory section. Essay I investigates the firm's investments in human capital in different legal- and financial environments. The results of this study indicate that human capital asset constitutes an essential part of the market value of firms in all our sample countries. The results also suggest that firms make investments in human capital to increase their innovation capabilities and to improve their future benefits. Essay II investigates the firm's investments in R&D capital in different financial systems. The common result concerning both financial system is that the estimated R&D capital constitutes a great part of the firm's unrecorded goodwill. The main finding of the study is that the effects of the firm's past profitability and growth on its estimated R&D capital are stronger in bank-based than market-based financial systems. This result emphasizes the role of bank-based financing over market-based financing in the efficiency of resource allocation to R&D investments. Essay III investigates the stock market's response to the firm's R&D investments in different financial systems by taking account of lead-lag structure between the firm's R&D investments and its market value. The main result of the study is that the stock markets' response to current R&D investments varies between different financial systems with regards to the point in time against which the stock market response is examined. This study suggests that information disclosure policies, level of stock-market expectations and attitude towards risk are the most important potential factors that explain the valuation differences of R&D between market- and bank-based financial systems. Essay IV investigates the effect's of a country's financial system on current R&D investments and the future profitability of the firm. The main results of this study can be summarized as follows: the firm's current R&D investments are more strongly associated with the level of future firm profitability in bank-based than market-based financial system whereas current R&D investments are more strongly associated with the uncertainty of future firm profitability in market-based than bank-based financial system. The findings of this study suggest that differences in the valuation of R&D between market-based and bank-based financial systems mainly depends on the information asymmetry between the firm and its investors.
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Books on the topic "Intangible Asset Valuation"

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Reilly, Robert F. Guide to intangible asset valuation. [New York, NY: American Institute of Certified Public Accountants, Inc., 2013.

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Reilly, Robert F., and Robert P. Schweihs. Guide to Intangible Asset Valuation. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119448402.

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Baxter, W. T. Asset values: "goodwill" and brand names. London: Technical & Research Committee of the Chartered Association of Certified Accountants, 1993.

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The treatment of intangibles: A banker's view. New York: Macmillan, 1992.

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Donaldson, T. H. The treatment of intangibles: A banker's view. New York, N.Y: St. Martin's Press, 1992.

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Andersen, Arthur. The valuation of intangible assets. London: Economist Intelligence Unit, 1992.

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Sandner, Philipp. The Valuation of Intangible Assets. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8393-0.

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Anson, Weston. The intangible assets handbook: Maximizing value from intangible assets. Edited by Drews David C and American Bar Association. Section of Business Law. Chicago, Ill: American Bar Association, Section of Business Law, 2007.

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P, Schweihs Robert, ed. Valuing intangible assets. New York: McGraw-Hill, 1999.

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Smith, Gordon V. Valuation of intellectual property and intangible assets. 2nd ed. New York: J. Wiley, 1994.

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Book chapters on the topic "Intangible Asset Valuation"

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Lonergan, Wayne. "Business and intangible asset valuation." In Principles and Practice of Property Valuation in Australia, 182–96. 3rd ed. London: Routledge, 2021. http://dx.doi.org/10.1201/9781003049555-chapter15.

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Šefčíková, Miriam, Dagmar Cagáňová, and Richard Jurenka. "The Effect of Bankruptcy on the Intangible Asset Valuation." In Mobility Internet of Things 2018, 321–33. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-30911-4_23.

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Fazzini, Marco. "Intangible Assets Valuation." In Business Valuation, 183–208. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-89494-2_7.

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Sandner, Philipp. "Introduction." In The Valuation of Intangible Assets, 1–9. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_1.

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Sandner, Philipp. "The European Trademark System." In The Valuation of Intangible Assets, 11–34. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_2.

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Sandner, Philipp. "Trademark Filing Strategies and Their Valuation: Creating, Hedging, Modernizing, and Extending Brands." In The Valuation of Intangible Assets, 73–142. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_4.

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Sandner, Philipp. "Summary of the Results and Outlook." In The Valuation of Intangible Assets, 193–202. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_6.

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Sandner, Philipp. "The Market Value of R&D, Patents, and Trademarks." In The Valuation of Intangible Assets, 35–72. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_3.

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Sandner, Philipp. "The Importance of Technology- and Market-Based Assets in Stock Movement." In The Valuation of Intangible Assets, 143–91. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_5.

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Moro Visconti, Roberto. "The Valuation of Intangible Assets: An Introduction." In The Valuation of Digital Intangibles, 9–61. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36918-7_2.

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Conference papers on the topic "Intangible Asset Valuation"

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Juárez Ruiz, Lidia A., and Sofía del Pozo C. "Building rehabilitation proposal from a sustainable and solidary approach." In IABSE Symposium, Guimarães 2019: Towards a Resilient Built Environment Risk and Asset Management. Zurich, Switzerland: International Association for Bridge and Structural Engineering (IABSE), 2019. http://dx.doi.org/10.2749/guimaraes.2019.0338.

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<p>Oaxaca State (Mexico) has great tangible and intangible wealth. Its history includes buildings dated from the Spanish crown conquest in the XVI century. Its architecture is considered a monumental wealth, in spite of the damages caused by earthquakes along its history. In this work the social - educational approach has been considered as part of the frame of work to preserve and to rehabilitate the built heritage. We present a case study in San Jeronimo Taviche. In this town, as in others, the built patrimony has been lost due to lack of valuation of this patrimony, and lack of economic resources for its conservation and maintenance. The "white house" is a building built at the beginning of the 20th century with traditional systems. It was realized the topographic and architectural survey and a social participative diagnostic. The participative methodologies allow the involved people to be a part of the diagnosis and of the proposal of solution, with which at medium period we hope to achieve the appropriation of the project. With the social and educational approach, the capacities of the people become stronger for the conservation of their patrimony and for the search of resources of financial support for its rehabilitation as a Community Development Center.</p>
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Pars, Maarja. "VALUATION PRACTICES OF INTANGIBLE ASSETS IN ESTONIA." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b22/s6.071.

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Chung, Ryan P. C., Kin Keung Lai, and Yelin Fu. "A New Model on Intangible Assets Valuation." In 2013 Sixth International Conference on Business Intelligence and Financial Engineering (BIFE). IEEE, 2013. http://dx.doi.org/10.1109/bife.2013.39.

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Lin, Su. "Study on Intangible Assets Valuation of Cultural Enterprises." In Proceedings of the 2nd International Conference on Contemporary Education, Social Sciences and Ecological Studies (CESSES 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/cesses-19.2019.210.

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Cezarina Ene, Bianca, Adrian Ioana, Daniela Tufeanu, Daniela Ionela Juganaru, and Daniela Alice Luta (Manolescu). "FINANCIAL MANAGEMENT ELEMENTS SPECIFIC TO THE EVALUATION OF RESEARCH-DEVELOPMENT-INNOVATION (RDI) ACTIVITIES." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.2020.343.

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This article presents the main elements specific to the evaluation of research and development and innovation activities: evaluation of scientific research activity; evaluation of the staff involved; valuation of tangible assets; valuation of intangible assets. Also, we present in the article the two ways of approaching the evaluation of research, development, innovation: macroeconomic approach; microeconomic approach. The comparative analysis is based on the management by results and the management by objectives in the field of research activities, development, and innovation. In this context, we present the economic-financial indicators used in the evaluation of the research, development, innovation: the rate of new sales; cost savings rate; revenues from research development innovation.
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Misankova, Maria, Jana Kliestikova, Anna Krizanova, and Tatiana Corejova. "Brand Value Assessment in Terms of Contemporary Global Challenges." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.065.

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Brand represents one of the most important assets of the company. Brand-managing activities are typically related to brand positioning and integration with marketing campaigns, and can involve complex decisions. The branding of an organization is indeed a dynamic system with many cause-effect relationships as well as intangible and heterogeneous variables. In order to assess the value of individual brands can be used various models developed worldwide, based on different input data and valuation methodologies. We assume that individual environment in which company operates and consumers’ perceptions in different countries influence the ability and usability of these models in other countries. Therefore, we applied chosen well-known brand value models on the set of Slovak companies and validated their assessment ability in specific condition of the Slovak Republic. This was provided by the critical comparison of calculated values with the official values of brands of these companies listed in the Slovak journal. Through this, we pointed out the importance of the development of unique brand value model, which will be constructed in the specific condition of individual countries and highlight the weak assessment ability of foreign models.
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Shojaei, Homeira, Mir Hassan Seyed Ameri, and Mahdi Talebpour. "Identification of effective indicators in the economic valuation model for intangible assets of Iranian FUTSAL Premier League clubs with future research approach." In Journal of Human Sport and Exercise - 2021 - Autumn Conferences of Sports Science. Universidad de Alicante, 2021. http://dx.doi.org/10.14198/jhse.2021.16.proc2.30.

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