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Journal cover: Journal of Intellectual Capital

Journal of Intellectual Capital

ISSN: 1469-1930

Online from: 2000

Subject Area: Information and Knowledge Management

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Intellectual property valuation: how to approach the selection of an appropriate valuation method


Document Information:
Title:Intellectual property valuation: how to approach the selection of an appropriate valuation method
Author(s):Céline Lagrost, (Public Research Centre Henri Tudor, Technology Watch Centre, Luxembourg-Kirchberg, Grand-duché de Luxembourg), Donald Martin, (Public Research Centre Henri Tudor, Technology Watch Centre, Luxembourg-Kirchberg, Grand-duché de Luxembourg), Cyrille Dubois, (Public Research Centre Henri Tudor, Technology Watch Centre, Luxembourg-Kirchberg, Grand-duché de Luxembourg), Serge Quazzotti, (Public Research Centre Henri Tudor, Technology Watch Centre, Luxembourg-Kirchberg, Grand-duché de Luxembourg)
Citation:Céline Lagrost, Donald Martin, Cyrille Dubois, Serge Quazzotti, (2010) "Intellectual property valuation: how to approach the selection of an appropriate valuation method", Journal of Intellectual Capital, Vol. 11 Iss: 4, pp.481 - 503
Keywords:Assets valuation, Intellectual property, Qualitative methods, Quantitative methods
Article type:Conceptual paper
DOI:10.1108/14691931011085641 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Acknowledgements:This work has been developed thanks to the financial support of the Luxembourgish Ministry of the Economy and Foreign Trade, whose goal is to raise the level of knowledge and competency in the IP valuation domain. The authors would like also to thank M. Lex Kaufhold, Director of the Intellectual Property Office in the Ministry of Economy and Foreign Trade in Luxembourg for helpful discussions which assisted in the redaction of this paper.
Abstract:

Purpose – This paper aims to assess how to select an appropriate intellectual property valuation method according to the valuation situation and context.

Design/methodology/approach – The article describes the difference between the quantitative and qualitative methods and principles. It reviews the principal approaches and methods used to evaluate an intellectual property asset and proposes a framework to help the evaluators to select an appropriate valuation method. The paper initiates a discussion on the parameters and requirements that influence the choice of an IP valuation method in order to reach the expected valuation result.

Findings – This paper provides useful guidelines for any evaluator who would be responsible for executing an IP valuation and who would be faced with the difficult task of choosing an appropriate IP valuation method. It is the intention of this paper to develop a synthesised and integrated procedure for the selection of an IP valuation method.

Research limitations/implications – The limitation of this paper is that not all of the existing methods were described and taken into account in the final proposed procedure. The authors made a series of assumptions and a selection of the methods that may not be entirely shared by other researchers and practitioners. The authors are conscious that this constitutes a first proposal in the selection process of the most relevant IP valuation method. Further discussions and developments would be carried on in the future to enhance the proposed procedure.

Originality/value – This paper proposes a framework to orientate the choice of an appropriate IP valuation method according to the context and situation in which the valuation is to be implemented.



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