IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v4y2007i4-5p382-399.html
   My bibliography  Save this article

A review of existing methods to quantify intangible assets

Author

Listed:
  • Felicia Levy
  • Michael R. Duffey

Abstract

A good method for valuing intangible assets has not been established. Many valuation models have been proposed including performance management models, market-based models, economics based models and real options, but none have been able to provide a methodology for calculating intangible asset value as its own empirical number. Knowledge is not information; it is the act of taking information, applying experience and developing a hypothesis. Valuing intangible assets is an attempt to place a value on this process. This paper provides a review of existing quantitative and qualitative models and analyses their advantages, limitations and uncertainties. It also examines some of the ways US companies are currently using the existing models to value their intangible assets.

Suggested Citation

  • Felicia Levy & Michael R. Duffey, 2007. "A review of existing methods to quantify intangible assets," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 4(4/5), pages 382-399.
    • Handle: RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:382-399
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=17085
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Margherita Corniani, 2010. "The Cost of Managing Intangibles in Global Markets," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 2 Intangi.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:382-399. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.