It is widely recognized nowadays that intangible assets represent the crucial base for business development and companies are often required to value them. The paper aims to analyze the critical problems emerging from the empirical application of available valuation approaches through a case...

It is widely recognized nowadays that intangible assets represent the crucial base for business development and companies are often required to value them. The paper aims to analyze the critical problems emerging from the empirical application of available valuation approaches through a case...

Purpose – The purpose of this paper is twofold: firstly, to identify the factors that are capable of influencing the value of a technological asset that is exchanged in the context of a business transaction and, secondly, to identify the direction of the relationship between each factor and...