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Fair value on commons-based intellectual property assets: Lessons of an estimation over Linux kernel

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  • García-García, Jesús
  • Alonso de Magdaleno, María Isabel
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    Abstract

    Open source describes practices in production and development that promote access to the end product's source materials, spreading development burden amongst individuals and companies. This model has resulted in a large and efficient ecosystem and unheralded software innovation, freely available to society. Open source methods are also increasingly being applied in other fields of endeavour, such as biotechnology or cultural production. But under financial reporting framework, general volunteer activity is not reflected on financial statements. As a result, there is not value of volunteer contributions and there is also no single source for cost estimates of how much it has taken to develop an open source technology. This volunteer activity encloses not only individuals but corporations developing and contributing open source products. Standard methodology for reporting open source asset valuation is needed and must include value creation from the perspective of the different stakeholders.

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    Bibliographic Info

    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 23680.

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    Date of creation: 08 Jun 2010
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    Handle: RePEc:pra:mprapa:23680

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    Keywords: FLOSS; commons; accounting standards; financial reporting;

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    1. Lerner, Josh & Tirole, Jean, 2002. "Some Simple Economics of Open," Journal of Industrial Economics, Wiley Blackwell, Wiley Blackwell, vol. 50(2), pages 197-234, June.
    2. Chan, Su Han & Martin, John D. & Kensinger, John W., 1990. "Corporate research and development expenditures and share value," Journal of Financial Economics, Elsevier, Elsevier, vol. 26(2), pages 255-276, August.
    3. Bronwyn H. Hall & Adam Jaffe & Manuel Trajtenberg, 2005. "Market Value and Patent Citations," RAND Journal of Economics, The RAND Corporation, vol. 36(1), pages 16-38, Spring.
    4. Seraina C. Anagnostopoulou, 2008. "R&D expenses and firm valuation: a literature review," International Journal of Accounting and Information Management, Emerald Group Publishing, Emerald Group Publishing, vol. 16(1), pages 5-24, July.
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