Purpose The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature as to understand the value of a company based on knowledge intensive...

This article empirically examines whether the ratio of research and development (R&D)spending to sales and marketing spending has an impact on the valuation of Dot Com companies. These companies are currently trading in today’s stock market. Previous research has not been able to link the...