Levy, Felicia; Duffey, Michael R. - In: International Journal of Accounting, Auditing and … 4 (2007) 4/5, pp. 382-399
A good method for valuing intangible assets has not been established. Many valuation models have been proposed including performance management models, market-based models, economics based models and real options, but none have been able to provide a methodology for calculating intangible asset...