Valuation of Intangible Assets in Global Operations
Published on 30. March 2001
Book
Hardback
392 pages
978-1-56720-412-4 (ISBN)
Description
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.
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.
More details
Language
English
Place of publication
United States
Publishing group
Bloomsbury Publishing Plc
Target group
College/higher education
Professional and scholarly
Dimensions
Height: 240 mm
Width: 161 mm
Thickness: 25 mm
Weight
749 gr
ISBN-13
978-1-56720-412-4 (9781567204124)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Farok J. Contractor
Valuation of Intangible Assets in Global Operations
E-Book
03/2001
1st Edition
Praeger Publishers Inc
€82.49
Available for download
Person
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.
Content
Preface Introduction: Why Valuation of Intangibles is a Crucial Unresolved Management Issue by Farok J. Contractor The Principles and Context of the Valuation of Intangibles Intangible Assets and Principles For Their Valuation by Farok J. Contractor Leveraging Your Intellectual Property: A Proven Path to Value Extraction by Walter L. Willigan Valuation of Intangibles and Knowledge in Corporate Alliances The Valuation of Alliance Knowledge by Andrew C. Inkpen and Anoop Madhok Compensation Structures in International Licensing Agreements: An Agency Theory Perspective by Preet S. Aulakh Licensing Government-Owned Inventions and Establishing Royalty Payments Thereon by Jacob N. Erlich In-House R&D, Outsourcing or Alliances? Some Strategic and Economic Considerations by Rajneesh Narula Real Options Analytical Techniques The Option Value of Investment in R&D by David J. Neil and Nigel A. Hickey Valuation of International Joint Ventures: A Real Options Approach by Anju Seth and Sung Min Kim International Tax and Transfer Pricing Issues Where Will MNEs Develop Intangibles? The Effect of Recent US Income Tax Transfer Pricing Rules for Intangibles by Bin Srinidhi Current Issues in Valuation: De-Bundling Composite Trademarks and Other Intangibles in Transfer Pricing Analysis by Margaretha C. Haeussler and John W. Clarry Valuing Intellectual Property and Corporate Expertise: Some Focused Examples The Valuation of Data Processing Intangible Assets by Robert F. Reilly and Pamela J. Garland Knowledge Valuation: The Issues, With an Application to the Software Industry by Ravi Sarathy Copyright Intangibles by Robert P. Schweihs Valuing an Assembled Workforce by Elizabeth King The Value of New Knowledge-Based Intangible Assets: An Examination in the Global Pharmaceutical Industry by Kannan Ramanathan, Anju Seth, and Howard Thomas The Role of Intangible Assets in Global Strategy Valuation of Knowledge in Service Sector Multinationals by Robert Grosse Strategic Value of Technology and Brand Equity for Multinational Firms by David H. Gobeli, Chandra S. Mishra, and Harold F. Koenig Organizational Structure in a Global Context: The Structure-Intangible Asset Portfolio Link by Olivier Furrer, D. Sudharshan, and Howard Thomas