Valuation of Intangible Assets in Global Operations

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Farok J. Contractor
Greenwood Publishing Group, 2001 - Business & Economics - 374 pages
2 Reviews

The valuation of intangible assets has become a central issue in the practice of management. When companies undertake alliances or licensing agreements, effect mergers, sell or purchase brands, or evaluate R&D projects, a key issue is how each party puts a financial value on the intangible contribution. Valuations also have a tax implication, particularly in transnational operations. The contributors, including academics from five nations and expert practitioners from leading accounting and consulting companies, cover intellectual property strategy of global firms, valuation of human capital, and valuation techniques for the transfer or sale of brands, licenses, and other intangible assets.

In addition, the contributors address the special needs of the software and pharmaceutical sectors in separate chapters. This book includes tools, metrics, and models that are of interest to academics as well as global executives. Recommended for valuation experts, scholars, international tax specialists, executives (especially those involved in alliance negotiations, brand equity, mergers and acquisitions, divestitures, and intellectual property management), and officials in such supranational institutions as the EU, OECD, UNCTAD, WTO, IMF, and World Bank.

 

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Contents

Intangible Assets and Principles for Their Valuation
3
A Proven Path to Value
25
The Valuation of Alliance Knowledge
49
Licensing GovernmentOwned Inventions and Establishing
89
The Option Value of Investment in RD
125
A Real Options
147
Where Will MNEs Develop Intangibles? The Effect of Recent
173
DeBundling Composite
188
The Issues with an Application to
233
Copyright Intangibles
245
Valuing an Assembled Workforce
264
Valuation of Knowledge in Service Sector Multinationals
305
Subject Index
355
Copyright

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Page 7 - I often say that when you can measure what you are speaking about and express it in numbers you know something about it; but when you cannot measure it, when you cannot express it in numbers, your knowledge is of a meagre and unsatisfactory kind: it may be the beginning of knowledge, but you have scarcely, in your thoughts, advanced to the stage of science, whatever the matter may be.

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About the author (2001)

FAROK J. CONTRACTOR is Professor of International Business at the Graduate School of Management, Rutgers University./e Dr. Contractor has accumulated 20 years of experience as an academic, consultant, and corporate executive. His expertise lies in international operations, finance, and investment by global companies. A Fellow of the Academy of International Business, he is President of the International Division of the Academy of Management in 2000-2001.

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