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1、MarketManagementReview,2003,Vol.6,No.1,53-73.Intangibleassetsappraisalandtheout-of-standardcountermeasuresEnzoBaglieriVittorioChiesaAlbertoGrandoABSTRACTIntangibleassetsareincreasinglyconsideredtheultimaterootsofcompany'ssuccess.Thispaperaimstoproposeamethodtoestimatethevalueembedded
2、inR&Dactivities,whichcouldbeusedfor:(i)aunatantumevaluationofafiringsvalue,relatedtospecificactionssuchasmergers,acquisition,etc.;and(ii)aperiodicevaluation,withtheperspectiveoftheeconomicreporting,focusedtoestimatetheR&Dshareholdervaluecreation.Theproposedframeworkisbasedontheassump
3、tionthatthereisastrongrelationshipbetweentheR&DcontributiontoshareholdervalueandtheoperationalperformanceofR&Dactivities.Thepaperdescribessuchaframeworkaswellasanempiricalapplication.KEYWORDS:intangibleassert;Performances;measurement;R&DEvaluation.INTRODUCTIONIntangibleassetsevaluati
4、on,moreandmoreproblemscausedbytheattentionofindustryandeconomiccircles.Americansneverseriouslyintangibleassetstotheuniversalattentionintangibleasset,andthisiscertainlyabigimprovement.But,intheinvisibleAssetappraisal.Workintheoccurrenceofistemperedout-of-standardcausedconcerns.THEPERF
5、ORMANCEOFANOMIEA,out-of-standardintangibleassetsevaluationthantangibleassetsevaluation,oftenappearmorecomplexdisorderphenomenon.Intangibleassetsassessmentofout-of-standardmanifestsitselfinmanyways,summarizedupmainlydisplaysinthefollowingfiveaspects.Oneisthelegalanomie.Intangibleasset
6、sassessmentiscertainlaws,regulations,undertheguidanceofthestate,isbasedonthepolicynorms,whateverthenatureoftheenterprise,regardlessofwhatformofintangibleassetsevaluationcannotviolatenationallegalnorms.Butsomeappraisalinstitutionignorethestatelawsandregulations,mademanyviolatestatelaw
7、sandregulations,makesomethingintangibleassetsevaluationworktoappearanomiephenomenon.Someenterprisesinnopropertychanges,hireortheentrustedassetsevaluationits”goodwill”，somestillthroughthenewsmediareleaseditsvalue.Thisisseverelyviolatedtherelevantstatestrictlyprohibitedwithoutpropertyt
8、ransactionsp
