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Determining The Value Of Intangible Assets — A Study And An Empirical Application

Author

Listed:
  • VITTORIO CHIESA

    (Department of Management, Economics and Industrial Engineering, Politecnico di Milano, Piazza Leonardo da Vinci 32, 20133 Milano, Italy)

  • ELENA GILARDONI

    (Department of Management, Economics and Industrial Engineering, Politecnico di Milano, Milano, Italy;
    E*Finance Consulting Reply, Milano, Italy;
    via delle Vigne 13, 22010 Mezzegra Como, Italy)

  • RAFFAELLA MANZINI

    (Università Carlo Cattaneo — LIUC, Corso Matteotti 22, 21053 Castellanza, Varese, Italy)

  • EMANUELE PIZZURNO

    (Università Carlo Cattaneo — LIUC, Corso Matteotti 22, 21053 Castellanza, Varese, Italy;
    ENI Corporate University — Scuola Mattei, Via Salvo 1, 20097 S. Donato Milanese, Milano, Italy)

Abstract

It is widely recognized nowadays that intangible assets represent the crucial base for business development and companies are often required to value them. The paper aims to analyze the critical problems emerging from the empirical application of available valuation approaches through a case study on a medical device patent pending.

Suggested Citation

  • Vittorio Chiesa & Elena Gilardoni & Raffaella Manzini & Emanuele Pizzurno, 2008. "Determining The Value Of Intangible Assets — A Study And An Empirical Application," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 5(01), pages 123-147.
    • Handle: RePEc:wsi:ijitmx:v:05:y:2008:i:01:n:s0219877008001278
    DOI: 10.1142/S0219877008001278
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    References listed on IDEAS

    as
    1. Vittorio Chiesa, 2001. "R&D Strategy and Organisation:Managing Technical Change in Dynamic Contexts," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number p223.
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