Valuation of intangible assets in global operations / edited by Farok J. Contractor.

Format:

Book

Contributor:

Contractor, Farok J.

Language:

English

Subjects (All):

Intangible property--Valuation.

Intangible property.

Intellectual property--Valuation.

Intellectual property.

Physical Description:

1 online resource (373 p.)

Edition:

1st ed.

Place of Publication:

Westport, Conn. : Quorum Books, 2001.

Language Note:

English

Summary:

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.

Contents:

Intro

Contents

Preface and Acknowledgments

Why the Valuation of Intangibles Is a Crucial Unresolved Management Issue

The Principles and Context of the Valuation of Intangibles

Intangible Assets and Principles for Their Valuation

Leveraging Your Intellectual Property: A Proven Path to Value Extraction

Valuation of Intangibles and Knowledge in Corporate Alliances

The Valuation of Alliance Knowledge

Compensation Structures in International Licensing Agreements: An Agency Theory Perspective

Licensing Government-Owned Inventions and Establishing Royalty Payments Thereon

In-House R&amp

D, Outsourcing, or Alliances? Some Strategic and Economic Considerations

Real Options Analytical Techniques

The Option Value of Investment in R&amp

D

Valuation of International Joint Ventures: A Real Options Approach

International Tax and Transfer Pricing Issues

Where Will MNEs Develop Intangibles? The Effect of Recent U. S. Income Tax Transfer Pricing Rules for Intangibles

Current Issues in Valuation: De- Bundling Composite Trademarks and Other Intangibles in Transfer Pricing Analysis

Valuing Intellectual Property and Corporate Expertise: Some Focused Examples

The Valuation of Data Processing Intangible Assets

Knowledge Valuation: The Issues, with an Application to the Software Industry

Copyright Intangibles

Valuing an Assembled Workforce

The Value of New Knowledge-Based Intangible Assets: An Examination in the Global Pharmaceutical Industry

The Role of Intangible Assets in Global Strategy

Valuation of Knowledge in Service Sector Multinationals

Strategic Value of Technology and Brand Equity for Multinational Firms

Organizational Structure in a Global Context: The Structure- Intangible Asset Portfolio Link

Subject Index

Company Index

About the Contributors.

Notes:

Bibliographic Level Mode of Issuance: Monograph

Includes bibliographical references and indexes.

ISBN:

9780313004711

0313004714

9780585386461

0585386463

OCLC:

50681061