Valuing Initial Intellectual Capital Contribution in New Ventures - A Short Technical Note

被引：0

作者：

Blood, Peter Beresford ^{[1
]}

Kumar, Kuldeep ^{[2
]}

Bhattacharya, Sukanto ^{[3
]}

机构：

[1] Bond Univ, Finance, Southport, Qld, Australia

[2] Bond Univ, Dept Stat, Southport, Qld, Australia

[3] Deakin Univ, Deakin Grad Sch Business, Finance, Geelong, Vic, Australia

来源：

JOURNAL OF INTERDISCIPLINARY MATHEMATICS | 2014年 / 17卷 / 03期

关键词：

new venture valuation; intellectual capital contribution; DCF modelling;

D O I：

10.1080/09720502.2013.867630

中图分类号：

O1 [数学];

学科分类号：

0701 ; 070101 ;

摘要：

In this short research note, we add to the existing technical literature on venture valuations. We posit and numerically demonstrate a simple technique of valuing intellectual contribution to a new venture in the form of initial know-how. Such valuation is essential in many practical venture valuation situations where the sources of the intellectual and cash contributions are separate thus necessitating a rational model for a fair apportioning of equity.

引用

页码：277 / 285

页数：9

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