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Intangible Asset Valuation: The Impa...

Raney, Robert.

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Intangible Asset Valuation: The Impact of Scalability and Economic Dependence.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Intangible Asset Valuation: The Impact of Scalability and Economic Dependence./
作者:	Raney, Robert.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2019,
面頁冊數:	63 p.
附註:	Source: Dissertations Abstracts International, Volume: 81-04, Section: A.
Contained By:	Dissertations Abstracts International81-04A.
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=13896977
ISBN:	9781088301852

Intangible Asset Valuation: The Impact of Scalability and Economic Dependence.
Raney, Robert.

Intangible Asset Valuation: The Impact of Scalability and Economic Dependence. - Ann Arbor : ProQuest Dissertations & Theses, 2019 - 63 p.

Source: Dissertations Abstracts International, Volume: 81-04, Section: A.

Thesis (Ph.D.)--University of Washington, 2019.

This item must not be sold to any third party vendors.

I examine two sources of heterogeneity in the valuation of intangible assets: scalability and economic dependence. Scalability positively impacts the value of a firm's option to extend the use of existing intangible assets. Economic dependence negatively impacts the value of a firm's option to adapt its intangible assets to a different use. I develop a novel approach to categorize firms based on these characteristics and find significant variation in scalability and economic dependence in the cross section of firms. Further, I find that valuation multiples are increasing in the scalability of intangible assets and decreasing in the economic dependence of intangible assets. These results highlight the importance of considering how the properties of a firm's intangible assets impact the relation between market prices and accounting information and impact the distribution of a firm's potential future cash flows.

ISBN: 9781088301852Subjects--Topical Terms:

557516
Accounting.
Subjects--Index Terms:

Adaptation Option

Intangible Asset Valuation: The Impact of Scalability and Economic Dependence.
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506 $a This item must not be sold to any third party vendors.
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520 $a I examine two sources of heterogeneity in the valuation of intangible assets: scalability and economic dependence. Scalability positively impacts the value of a firm's option to extend the use of existing intangible assets. Economic dependence negatively impacts the value of a firm's option to adapt its intangible assets to a different use. I develop a novel approach to categorize firms based on these characteristics and find significant variation in scalability and economic dependence in the cross section of firms. Further, I find that valuation multiples are increasing in the scalability of intangible assets and decreasing in the economic dependence of intangible assets. These results highlight the importance of considering how the properties of a firm's intangible assets impact the relation between market prices and accounting information and impact the distribution of a firm's potential future cash flows.
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653 $a Adaptation Option
653 $a Economic Dependence
653 $a Growth Option
653 $a Intangible Assets
653 $a Real Option
653 $a Scalability
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