The Valuation Of Digital Intangibles

Author : Roberto Moro Visconti
Publisher : Springer Nature
Page : 543 pages
File Size : 50,6 Mb
Release : 2020-02-17
Category : Business & Economics
ISBN : 9783030369187

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The Valuation of Digital Intangibles by Roberto Moro Visconti Pdf

This book offers a primer on the valuation of digital intangibles, a trending class of immaterial assets. Startups like successful unicorns, as well as consolidated firms desperately working to re-engineer their business models, are now trying to go digital and to reap higher returns by exploiting new intangibles. This book is innovative in its design and concept since it tackles a frontier topic with an original methodology, combining academic rigor with practical insights. Digital intangibles range from digitized versions of traditional immaterial assets (brands, patents, know-how, etc.) to more trendy applications like big data, Internet of Things, interoperable databases, artificial intelligence, digital newspapers, social networks, blockchains, FinTech applications, etc. This book comprehensively addresses related valuation issues, and demonstrates how best practices can be applied to specific asset appraisals, making it of interest to researchers, students, and practitioners alike.

Author : Roberto Moro-Visconti
Publisher : Springer Nature
Page : 821 pages
File Size : 48,6 Mb
Release : 2022-08-31
Category : Business & Economics
ISBN : 9783031092374

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The Valuation of Digital Intangibles by Roberto Moro-Visconti Pdf

This book offers an updated primer on the valuation of digital intangibles, a trending class of immaterial assets. Startups like successful unicorns, as well as consolidated firms desperately working to re-engineer their business models, are now trying to go digital and to reap higher returns by exploiting new intangibles. This book is innovative in its design and concept since it tackles a frontier topic with an original methodology, combining academic rigor with practical insights. Evaluation issues are increasingly based on an analytical comprehension of augmented business models and virtual function analysis, nurtured by real-time big data. The impact of digitalization on scalable business models is the main competitive advantage factor of the BigTechs and other Unicorns, representing a target for startups and the reengineering of traditional firms. The transition from the Internet to the metaverse represents the last frontier, showing how 3D virtual and augmented reality impacts social networking. The second edition of this book updates the contents of the first edition while comprehensively introduces these innovative topics--such as the metaverse, cloud storage, multi-sided digital platforms, ESG-compliance, and value co-creation patterns of digitized stakeholders--and demonstrates how best practices can be applied to specific asset appraisals, making it of interest to researchers, students, and practitioners alike.

Author : Robert F. Reilly,Robert P. Schweihs
Publisher : John Wiley & Sons
Page : 784 pages
File Size : 40,5 Mb
Release : 2016-11-07
Category : Business & Economics
ISBN : 9781937352257

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Guide to Intangible Asset Valuation by Robert F. Reilly,Robert P. Schweihs Pdf

The highly experienced authors of the Guide to Intangible Asset Valuation define and explain the disciplined process of identifying assets that have clear economic benefit, and provide an invaluable framework within which to value these assets. With clarity and precision the authors lay out the critical process that leads you through the description, identification and valuation of intangible assets. This book helps you: Describe the basic types of intangible assets Find and identify intangible assets Provide guidelines for valuing those assets The Guide to Intangible Asset Valuation delivers matchless knowledge to intellectual property experts in law, accounting, and economics. This indispensable reference focuses strictly on intangible assets which are of particular interest to valuation professionals, bankruptcy experts and litigation lawyers. Through illustrative examples and clear modeling, this book makes abstract concepts come to life to help you deliver strong and accurate valuations.

Author : Arthur Andersen & Co
Publisher : Unknown
Page : 104 pages
File Size : 45,8 Mb
Release : 1992
Category : Accounting
ISBN : 0850586119

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The Valuation of Intangible Assets by Arthur Andersen & Co Pdf

Author : Francisco J. López Lubián,José Esteves
Publisher : Springer
Page : 168 pages
File Size : 48,7 Mb
Release : 2017-11-06
Category : Business & Economics
ISBN : 9783319517506

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Value in a Digital World by Francisco J. López Lubián,José Esteves Pdf

An in-depth examination of the concept of value in a digital world, an analysis of a range of digital business models and a framework for assessing the value of digital businesses. Assessing the value of traditional business was easy. There are hard, well tested metrics and tangible, measurable assets you can literally kick the tyres of. But how do you measure the value of something that consists of little more than bits of information, brand awareness and a compelling idea? In the winner takes all digital world how do you know if this idea is one that will attract billions of dedicated users or a few thousand fleeting trialists? And, most importantly, how do you assess whether any given business model is robust enough to make billions or flawed in a way that will lose millions? Lopez Lubian and Esteves look at what economic value means in a digital world, and argue for a shift from traditional value metrics to digital value metrics. Through high profile case studies they examine the process of valuation in the digital world – examining the challenges of making objective judgments from subjective information and how to assess the value of data. Next they analyse in depth a number of different digital business models from the perspective of delivering value to investors, stakeholders and society at large. Finally they present a framework model for assessing value in digital business.

Author : Daniel Andriessen
Publisher : Routledge
Page : 453 pages
File Size : 47,6 Mb
Release : 2004
Category : Business & Economics
ISBN : 9780750677745

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Making Sense of Intellectual Capital by Daniel Andriessen Pdf

The first book to offer a comprehensive and academically sound review and evaluation of 25 existing methods for valuing intangible resources, this book then relates six case studies using a method developed by the author. Includes a do-it-yourself toolkit for valuing intangible resources.

Author : Jeffrey A. Cohen
Publisher : John Wiley & Sons
Page : 231 pages
File Size : 55,6 Mb
Release : 2011-07-20
Category : Business & Economics
ISBN : 9781118160930

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Intangible Assets by Jeffrey A. Cohen Pdf

Praise for Intangible Assets "In Intangible Assets, Jeffrey Cohen presents an informative, thought-provoking and practical look at an increasingly important component of every business's worth. He describes the art and science of identifying assets that have clear economic benefit, but are typically not found on the balance sheet, and he provides an invaluable framework within which the reader can value these assets, despite their elusive nature." --Rick Westervelt, President, Skylist, Inc. "Jeffrey Cohen's integrative approach to conceptual issues of intangible assets is creative and a refreshing contribution. He brings law, economics, finance, and accounting to the same table, which results in a comprehensive framework for understanding how value is created and sustained. His construct of 'proto-assets' and 'portfolio of intangible economic benefits' is key. Written in an easy-to-read style with many practical examples, this book will be useful for both novice and experienced professionals." --W. Dana Northcut, PhD, Adjunct Associate Professor of Accounting Graduate School of Business, University of Chicago Principal, Chicago Partners, LLC "This volume is the perfect resource for newcomers to IP valuation. Through lucid explanations and well-chosen illustrations, it does for the reader exactly what a valuation expert should do for a client--it makes the abstract concrete. But this volume is not just for the novice; it holds insights that will be useful to IP experts in law, accounting, and economics." --Edward F. Malone, Partner, Jenner & Block LLP

Author : Roberto Moro-Visconti,Andrea Cesaretti
Publisher : Springer Nature
Page : 509 pages
File Size : 48,7 Mb
Release : 2023-11-20
Category : Business & Economics
ISBN : 9783031429712

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Digital Token Valuation by Roberto Moro-Visconti,Andrea Cesaretti Pdf

This book looks at the analogic application of standard corporate valuation approaches to trendy digital tokens, expressed by cryptocurrencies, and validated through blockchain systems. Whereas traditional firm appraisal follows institutional guidelines and best practices, frontier research still must define the boundaries of these trendy issues, linking a strong theoretical background to practical advances that still need fine-tuning. This book, written by an academic and a senior consultant, combines theoretical rigor with practical insights, providing an innovative framework for evaluators, managers, and practitioners, and academics of corporate valuation and financial technology.

Author : Robert F. Reilly,Robert P. Schweihs
Publisher : McGraw Hill Professional
Page : 549 pages
File Size : 45,6 Mb
Release : 1998-09-22
Category : Business & Economics
ISBN : 9780071379243

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Valuing Intangible Assets by Robert F. Reilly,Robert P. Schweihs Pdf

When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys!

Author : Jonathan Haskel,Stian Westlake
Publisher : Princeton University Press
Page : 292 pages
File Size : 43,7 Mb
Release : 2018-10-16
Category : Business & Economics
ISBN : 9780691183299

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Capitalism without Capital by Jonathan Haskel,Stian Westlake Pdf

Early in the twenty-first century, a quiet revolution occurred. For the first time, the major developed economies began to invest more in intangible assets, like design, branding, and software, than in tangible assets, like machinery, buildings, and computers. For all sorts of businesses, the ability to deploy assets that one can neither see nor touch is increasingly the main source of long-term success. But this is not just a familiar story of the so-called new economy. Capitalism without Capital shows that the growing importance of intangible assets has also played a role in some of the larger economic changes of the past decade, including the growth in economic inequality and the stagnation of productivity. Jonathan Haskel and Stian Westlake explore the unusual economic characteristics of intangible investment and discuss how an economy rich in intangibles is fundamentally different from one based on tangibles. Capitalism without Capital concludes by outlining how managers, investors, and policymakers can exploit the characteristics of an intangible age to grow their businesses, portfolios, and economies.

Author : Baruch Lev,Feng Gu
Publisher : John Wiley & Sons
Page : 384 pages
File Size : 45,6 Mb
Release : 2016-06-14
Category : Business & Economics
ISBN : 9781119191087

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The End of Accounting and the Path Forward for Investors and Managers by Baruch Lev,Feng Gu Pdf

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

Author : Michael D. Moberly
Publisher : Butterworth-Heinemann
Page : 190 pages
File Size : 41,8 Mb
Release : 2014-07-08
Category : Business & Economics
ISBN : 9780128006023

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Safeguarding Intangible Assets by Michael D. Moberly Pdf

Safeguarding Intangible Assets provides strategies for preserving and enhancing a company’s intangible assets to increase its profitability, competitiveness, and sustainability. Intangible assets such as patents, trademarks, copyrights, methodologies, and brand typically account for 80 percent of an organization’s value and revenue. There are many forces making it more and more difficult to protect these assets, and securing them is a complex issue often overlooked by security and risk managers. Many security managers do not have adequate policies or procedures in place to protect these assets from compromise, infringement, and theft. Safeguarding Intangible Assets provides managers with the tools necessary for protecting these assets through effective and consistent oversight designed to preserve their control, use, and ownership. The book offers strategies for various types of business transactions, such as mergers and acquisitions, corporate-university R&D alliances, new product launches, early stage firms, and university-based spin-offs. Offers step-by-step guidelines and best practices for establishing and maintaining an intangible asset protection program Provides intangible asset risk management strategies that preserve the company’s value, revenue, and competitive advantages Shows how to collaboratively build a company culture that anticipates and recognizes intangible asset risks in everyday transactions and operations Strengthens the interface with other departments’ security practices, including IT, management, legal, accounting, finance, and risk management

Author : Björn Heidecke,Marc C. Hübscher,Richard Schmidtke,Martin Schmitt
Publisher : Springer
Page : 725 pages
File Size : 47,5 Mb
Release : 2021-03-10
Category : Business & Economics
ISBN : 3319733311

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Intangibles in the World of Transfer Pricing by Björn Heidecke,Marc C. Hübscher,Richard Schmidtke,Martin Schmitt Pdf

Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles within the multinational corporation. It needs to be defined by whom and under which conditions they can be utilized. Typical IP migration models such as licensing, joint development and transferring are becoming a focal point within tax audits across the globe. Hence,defining an intangibles system that fulfils the tax requirements is of utmost strategic importance for multinational corporations. A central question is how to value intangibles in line with the arm’s length principle as is required internationally for transfer pricing purposes. Edited by leading transfer pricing and valuation experts in Europe, this comprehensive book offers practitioners an effective road map for identifying, valuing and implementing intangibles for transfer pricing purposes under consideration of both the OECD and local perspectives. It is therefore a must-have book for transfer pricing and valuation practitioners on all levels of experience. The book starts with an introduction to the role of intangibles in the world of transfer pricing including typical intangibles migration models. It describes common intangible assets across all types of industries, including e.g. automotive, consumer goods and software.Using several numerical examples, the book then covers state-of-the-art valuation methods including how to apply these methods in practice in a way consistent with the OECD Transfer Pricing Guidelines. The different country chapters written by local experts provide country-specific guidance on the legal framework concerning intangible assets from a transfer pricing and valuation perspective. Finally, the book covers practical advice on the implementation of an intangible assets system. This book offers invaluable guidance to practitioners seeking tools to apply the arm’s length principle in the world of intangibles.

Author : Ana Paula Matias Gama,Liliane Cristina Segura,Marco Antonio Figueiredo Milani Filho
Publisher : Springer
Page : 167 pages
File Size : 53,6 Mb
Release : 2016-12-20
Category : Business & Economics
ISBN : 9789811030093

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Equity Valuation and Negative Earnings by Ana Paula Matias Gama,Liliane Cristina Segura,Marco Antonio Figueiredo Milani Filho Pdf

Building upon Feltham and Ohlson models, this book examines positive loss-earnings within the context of the dot.com bubble during the boom years of the late 1990s bull market. The strong demand for equity financing captured the imagination of investors from Europe and U.S. like never before. With a focus on U.S. Internet companies, the book explores both the birth and the death of the new economy, and how negative earnings and losses still garnered large investments and successful IPOs (Initial Public Offerings). As Internet based ventures and the digital economy keep attracting large amounts of equity financing, this book explains that there is something unique in the valuation and pricing of tech companies. The book was written for corporate financiers, capital market professionals, and academics to further their understanding of equity valuation and the effects of equity trading.

Author : Vallejo-Alonso, Belen,Rodriguez-Castellanos, Arturo,Arregui-Ayastuy, Gerardo
Publisher : IGI Global
Page : 438 pages
File Size : 45,6 Mb
Release : 2010-10-31
Category : Social Science
ISBN : 9781609600563

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Identifying, Measuring, and Valuing Knowledge-Based Intangible Assets: New Perspectives by Vallejo-Alonso, Belen,Rodriguez-Castellanos, Arturo,Arregui-Ayastuy, Gerardo Pdf

"The main scope of the book is to highlight the importance of intangible resources in business management, evidenced in their measurement and financial valuation, and the need for a strategic analysis that enables them to be identified and then assessed"--Provided by publisher.