Farok J. Contractor - Valuation of intangible assets in global operations

Cover

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Valuation of Intangible Assets in Global Operations

EDITED BY
Farok J. Contractor

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Library of Congress Cataloging-in-Publication Data

Valuation of intangible assets in global operations / edited by Farok J. Contractor.
p. cm.
Includes bibliographical references and index.
ISBN 1567204120 (alk. paper)
1. Intangible propertyValuation. 2. Intellectual propertyValuation. I. Contractor,
Farok J.
HF5681.I55V36 2001
657.7dc21 00042564

British Library Cataloguing in Publication Data is available.

Copyright 2001 by Farok J. Contractor

All rights reserved. No portion of this book may be reproduced, by any process or technique, without the express written consent of the publisher.

Library of Congress Catalog Card Number: 00042564
ISBN: 1567204120

First published in 2001

Quorum Books, 88 Post Road West, Westport, CT 06881
An imprint of Greenwood Publishing Group, Inc.
www.quorumbooks.com

Printed in the United States of America

The paper used in this book complies with the Permanent Paper Standard issued by the National Information Standards Organization (Z39.481984).

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This book is based on a conference by the same name held at Rutgers University in 1999. Presenters from five nations included expert practitioners, typically partners in Big 5 accounting/consulting companies (many with Ph.D. degrees and many years of valuation experience), as well as leading academics.

In organizing the conference, I was aware of one element of risk in mixing academics with practitioners. Happily, theory and application were fruitfully joined together, as this book illustrates. The call for the conference urged academics to translate their models into practical tools for actual negotiations. The practitioners/consultants were asked not merely to recount cases or war stories, but to conceptualize their work into frameworks, constructs, benchmarks, and formulae which can be used in the field and have theoretical interest. For the most part, they succeeded in fulfilling this mandate. As a result, it is likely that this book will be of great interest to academia and will advance valuation practice.