Summary of the Results and Outlook

  • Philipp Sandner


Intangible assets such as knowledge assets or brand assets are highly important to companies. However, present accounting practices have difficulty determining the value of these intangible assets. A substantial divergence thus exists between company assets reported by accounting and the ‘real’ value of companies (i.e., their market value). This leads to the following questions: Which intangibles contribute to the value of companies? How large are their contributions? How can they be measured? The objective of this dissertation was to examine the valuation of technology- and marketbased intangible assets. This was done using companies' patent and trademark portfolios to investigate how financial markets value technology- and market-based assets. Specifically, European Patents and CTMs were considered which largely cover the same territory of European countries.


Financial Market Intangible Asset Corporate Brand Brand Management Knowledge Asset 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Philipp Sandner

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