Designing a values-based framework -- Why values? -- Articulating values, framing processes -- Developing a values-based approach : the case of echeri -- Key themes in measuring intangible social values -- Issues in making values tangible -- Designing processes : the criticality of deep...

Using the valuation methods proposed by, we value the internally generated intangible assets of the listed companies in DS30 index by capitalizing relevant portions of R&D, advertising and training expenses. After adjusting for the changes in book value and earnings, we show that companies...

Time is money and money is time, but what is the value of your time? What is the value of a lawful monopoly for twenty years? Over the last several decades, scholars have proposed multifarious theoretical frameworks for patent valuation, but no accepted empirical law has emerged. Further, each...