Gao, Xi-Rong; Yang, Jian; Dong, Wen-xuan - In: International Journal of Asian Business and Information … 9 (2018) 2, pp. 15-28
This article shows that against the neglect on Internet asset value in traditional financial accounting theory and practice, the authors proposed an improved real option model for assessing Internet asset value based on Metcalfe's law and adaptive expectation hypothesis, and used it to assess...