Wiederhold, Gio; Gupta, Amar; Mittal, Rajat - 2014
There is a growing discussion of risks when software development is outsourced. In order to assess the extent of those … risks, one needs to know the value of that concerned software. Software is an intangible good, and the value of intangibles … is based on the income they are expected to generate in the future. This paper presents a model for software valuation …