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

Includes bibliographical references and index.

Print version record.

Annotation 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.

Introduction: Why the Valuation of Intangibles Is a Crucial Unresolved Management Issue / Farok J. Contractor -- I. The Principles and Context of the Valuation of Intangibles. 1. Intangible Assets and Principles for Their Valuation / Farok J. Contractor. 2. Leveraging Your Intellectual Property: A Proven Path to Value Extraction / Walter L. Willigan -- II. Valuation of Intangibles and Knowledge in Corporate Alliances. 3. The Valuation of Alliance Knowledge / Andrew C. Inkpen and Anoop Madhok. 4. Compensation Structures in International Licensing Agreements: An Agency Theory Perspective / Preet S. Aulakh. 5. Licensing Government-Owned Inventions and Establishing Royalty Payments Thereon / Jacob N. Erlich.

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