Concepedia

Intangible Property Valuation

Intangible Property Valuation is the academic concept of determining the economic worth of non-physical assets within the context of transfer pricing, distinguished by its focus on identifying arm’s length remuneration for intercompany transactions involving proprietary rights such as patents, trademarks, and copyrights.

87

Publications

5.1K

Citations

154

Authors

102

Institutions

Publications per year

2017–2026

16

Parents

Children

Publications

87

The Value Relevance of Intangibles: The Case of Software Capitalization

David Aboody, Baruch Lev · Journal of Accounting Research · 1998 · 742 citations

, , +13

Sharpening the intangibles edge.

Baruch Lev · PubMed · 2004 · 300 citations

, , +17

Intangible Capital Aspects of Advertising and R & D Expenditures

Mark Hirschey · Journal of Industrial Economics · 1982 · 280 citations

, , +8

The reliability of investment property fair value estimates

J. Richard Dietrich, Mary Harris Stanford, Karl A. Muller · Journal of Accounting and Economics · 2000 · 244 citations

, , +12

An Investigation of Revaluations of Tangible Long-Lived Assets

Peter D. Easton, Peter H. Eddey, Trevor S. Harris · Journal of Accounting Research · 1993 · 242 citations

, , +9

1–5 of 87

Authors

154

  1. BL
    Baruch Lev

    New York University, United States

    5 publications · 1.2K citations

    5

    h-index

  2. GW
    Gio Wiederhold

    Stanford University, United States

    2 publications · 25 citations

    2

    h-index

  3. EA
    Eli Amir

    Tel Aviv University, Israel

    2 publications · 109 citations

    2

    h-index

  4. GL
    Gilad Livne

    University of Exeter, United Kingdom

    2 publications · 109 citations

    2

    h-index

  5. AG
    Amar Gupta

    Massachusetts Institute of Technology, United States

    2 publications · 25 citations

    2

    h-index

1–5 of 154

Institutions

102

  1. New York University

    New York, United States

    3 h-index

    3 publications

    124 citations

  2. Stanford University

    Stanford, United States

    3 h-index

    5 publications

    208 citations

  3. London Business School

    London, United Kingdom

    3 h-index

    3 publications

    126 citations

  4. University of Reading

    Reading, United Kingdom

    3 h-index

    3 publications

    64 citations

  5. Reichman University

    Herzliya, Israel

    2 h-index

    2 publications

    104 citations

  6. University of Birmingham

    Birmingham, United Kingdom

    2 h-index

    2 publications

    97 citations

  7. Singapore Management University

    Singapore, Singapore

    2 h-index

    2 publications

    29 citations

  8. University of Arizona

    Tucson, United States

    2 h-index

    4 publications

    53 citations

1–8 of 102

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 167 citations

    7

    h-index

  2. Journal of Accounting Research

    JAR · 4 publications · 1.3K citations

    4

    h-index

  3. Journal of Intellectual Capital

    4 publications · 379 citations

    4

    h-index

  4. Journal of Property Investment and Finance

    3 publications · 80 citations

    3

    h-index

  5. Review of Accounting Studies

    3 publications · 168 citations

    3

    h-index

1–5