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1、MarketManagementReview,2003,Vol.6,No.1,53-73.Intangibleassetsappraisalandtheout-of-standardcountermeasuresEnzoBaglieriVittorioChiesaAlbertoGrandoABSTRACTIntangibleassetsareincreasinglyconsideredtheultimaterootsofcompany’ssuccess.ThispaperaimstoproposeamethodtoestimatethevalueembeddedinR&Dactiv
2、ities,whichcouldbeusedfor:(i)aunatantumevaluationofafirm’svalue,relatedtospecificactionssuchasmergers,acquisition,etc.;and(ii)aperiodicevaluation,withtheperspectiveoftheeconomicreporting,focusedtoestimatetheR&Dshareholdervaluecreation.Theproposedframeworkisbasedontheassumptionthatthereisastron
3、grelationshipbetweentheR&DcontributiontoshareholdervalueandtheoperationalperformanceofR&Dactivities.Thepaperdescribessuchaframeworkaswellasanempiricalapplication.KEYWORDS:intangibleassertPerformances;measurementR&DEvaluation.-28-INTRODUCTIONIntangibleassetsevaluation,moreandmoreproblemscausedb
4、ytheattentionofindustryandeconomiccircles.Americansneverseriouslyintangibleassetstotheuniversalattentionintangibleasset,andthisiscertainlyabigimprovement.But,intheinvisibleAssetappraisal.Workintheoccurrenceofistemperedout-of-standardcausedconcerns.THEPERFORMANCEOFANOMIEA,out-of-standardintangi
5、bleassetsevaluationthantangibleassetsevaluation,oftenappearmorecomplexdisorderphenomenon.Intangibleassetsassessmentofout-of-standardmanifestsitselfinmanyways,summarizedupmainlydisplaysinthefollowingfiveaspects.-28- Oneisthelegalanomie.Intangibleassetsassessmentiscertainlaws,regulations,undert
6、heguidanceofthestate,isbasedonthepolicynorms,whateverthenatureoftheenterprise,regardlessofwhatformofintangibleassetsevaluationcannotviolatenationallegalnorms.Butsomeappraisalinstitutionignorethestatelawsandregulations,mademanyviolatestatelawsandregulations,makesomethingintangibleassetsevaluati
7、onworktoappearanomiephenomenon.Someenterprisesinnopropertychanges,hireortheentrustedassetsevaluationits"goodwill",somestillthroughthenewsmediareleaseditsvalue.Thisisseverelyviolatedtherelevantstatestrictlyprohibitedwithoutpropertytransa
