Valuation Of Intangible Elements

Valuation of Intangible Elements is a customs valuation methodology that distinguishes itself from other valuation approaches by assigning monetary value to non-physical components—such as intellectual property, branding, and technical know-how—integrated within a tangible good, in accordance with internationally recognized trade compliance principles.

50

Publications

1.6K

Citations

117

Authors

52

Institutions

Publications per year

2017–2026

14

Authors

117

  1. JK
    Jungbae Kim

    Singapore Management University, Singapore

    2 publications · 29 citations

    2

    h-index

  2. JG
    Jozef Glova

    Technical University of Košice, Slovakia

    2 publications · 75 citations

    2

    h-index

  3. YR
    Yolanda Ramírez Córcoles

    University of Castilla-La Mancha, Spain

    2 publications · 73 citations

    2

    h-index

  4. AG
    Annie Green

    George Washington University, United States

    2 publications · 77 citations

    2

    h-index

  5. FL
    Feifei Li

    Northeast Normal University, China

    1 publications · 10 citations

    1

    h-index

1–5 of 117

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 86 citations

    5

    h-index

  2. VINE

    2 publications · 27 citations

    2

    h-index

  3. Journal of Intellectual Capital

    2 publications · 181 citations

    2

    h-index

  4. Review of Accounting Studies

    2 publications · 33 citations

    2

    h-index

  5. Journal of Business Research

    JBR · 2 publications · 136 citations

    2

    h-index

1–5