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 – This paper is aimed at studying the technology in buy‐cooperate‐sell decisions process in order to identify and analyse the logical steps that should characterise a complete and reliable appraisal process. Design/methodology/approach – The paper develops a framework to support...

Several authors in recent years have discussed the observed trend towards the externalisation of (part of) a firm's R&D activities. As a consequence, several companies have been created that provide innovators with technical and scientific services such as R&D contracts, laboratory testing...