Table of Contents |
| Preface and Acknowledgments | ix |
| Introduction: Why the Valuation of Intangibles Is a Crucial Unresolved Management Issue / Farok J. Contractor | xi |
I. | The Principles and Context of the Valuation of Intangibles | 1 |
| 1. | Intangible Assets and Principles for Their Valuation / Farok J. Contractor | 3 |
| 2. | Leveraging Your Intellectual Property: A Proven Path to Value Extraction / Walter L. Willigan | 25 |
II. | Valuation of Intangibles and Knowledge in Corporate Alliances | 47 |
| 3. | The Valuation of Alliance Knowledge / Andrew C. Inkpen, Anoop Madhok | 49 |
| 4. | Compensation Structures in International Licensing Agreements: An Agency Theory Perspective / Preet S. Aulakh | 64 |
| 5. | Licensing Government-Owned Inventions and Establishing Royalty Payments Thereon / Jacob N. Erlich | 89 |
| 6. | In-House R&D, Outsourcing, or Alliances? Some Strategic and Economic Considerations / Rajneesh Narula | 101 |
III. | Real Options Analytical Techniques | 123 |
| 7. | The Option Value of Investment in R&D / David J. Neil, Nigel A. Hickey | 125 |
| 8. | Valuation of International Joint Ventures: A Real Options Approach / Anju Seth, Sung Min Kim | 147 |
IV. | International Tax and Transfer Pricing Issues | 171 |
| 9. | Where Will MNEs Develop Intangibles? The Effect of Recent U.S. Income Tax Transfer Pricing Rules for Intangibles / Bin Srinidhi | 173 |
| 10. | Current Issues in Valuation: De-Bundling Composite Trademarks and Other Intangibles in Transfer Pricing Analysis / Margaretha C. Haeussler, John W. Clarry | 188 |
V. | Valuing Intellectual Property and Corporate Expertise: Some Focused Examples | 203 |
| 11. | The Valuation of Data Processing Intangible Assets / Robert F. Reilly, Pamela J. Garland | 205 |
| 12. | Knowledge Valuation: The Issues, with an Application to the Software Industry / Ravi Sarathy | 233 |
| 13. | Copyright Intangibles / Robert P. Schweihs | 245 |
| 14. | Valuing an Assembled Workforce / Elizabeth King | 264 |
| 15. | The Value of New Knowledge-Based Intangible Assets: An Examination in the Global Pharmaceutical Industry / Kannan Ramanathan, Anju Seth, Howard Thomas | 280 |
VI. | The Role of Intangible Assets in Global Strategy | 303 |
| 16. | Valuation of Knowledge in Service Sector Multinationals / Robert Grosse | 305 |
| 17. | Strategic Value of Technology and Brand Equity for Multinational Firms / David H. Gobeli, Chandra S. Mishra, Harold F. Koenig | 321 |
| 18. | Organizational Structure in a Global Context: The Structure-Intangible Asset Portfolio Link / Olivier Furrer, Devanathan Sudharshan, Howard Thomas | 334 |
| Subject Index | 355 |
| Company Index | 365 |
| About the Contributors | 367 |