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ERIC Number: EJ1070348
Record Type: Journal
Publication Date: 2004
Pages: 10
Abstractor: As Provided
ISSN: ISSN-1068-4867
An Overview of Intellectual Property and Intangible Asset Valuation Models
Matsuura, Jeffrey H.
Research Management Review, v14 n1 p33-42 Spr 2004
This paper reviews the economic models most commonly applied to estimate the value of intellectual property and other forms of intangible assets. It highlights the key strengths and weaknesses of these models. One of the apparent weaknesses of the most commonly used valuation models is the failure to incorporate legal rights into their calculations. Creation, maintenance, and enforcement of legal rights of ownership and control for intangible assets form a critical component of the total economic value of those assets. The failure to account for the value of those rights undermines the accuracy and the utility of the overall asset valuation process. This paper advocates a concerted effort by professionals involved in intellectual property law and intangible asset development and management to integrate more effectively the legal aspects of intangible asset creation, protection, and transfer into asset valuation models. Absent such integration, all intangible asset valuation models will continue to be incomplete. For research administrators involved in contract negotiation, intellectual property, and technology transfer, an understanding of these models is useful for job performance and professional development.
National Council of University Research Administrators. 1015 18th Street NW Suite 901, Washington, DC 20036. Tel: 202-466-3894; Fax: 202-223-5573; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Evaluative
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A