Valuation Of Intangible Assets In Global Operations

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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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Editorial Reviews

In 18 papers from a 1999 conference at Rutgers University, scholars and practitioners in business, law, and specific industries from five countries develop methods, benchmarks, tools, and techniques to put a monetary value on intangible assets in the context of alliance negotiations. The academics were asked to explain how their models work in actual negotiations, and the practitioners to put their war stories into a larger context. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9781567204124
  • Publisher: ABC-CLIO, Incorporated
  • Publication date: 3/30/2001
  • Pages: 390
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.88 (d)

Meet the Author

FAROK J. CONTRACTOR is Professor of International Business at the Graduate School of Management, Rutgers University.

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Table of Contents


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

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