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1、MarketManagementReview,2003,Vol.6,No.1,53-73.Intangibleassetsappraisalandtheout-of-standardcountermeasuresEnzoBaglieriVittorioChiesaAlbertoGrandoABSTRACTIntangibleassetsareincreasinglyconsideredtheultimaterootsofcompany'ssuccess.Thispaperaimstoproposeamethodtoestimatetheva
2、lueembeddedinR&Dactivities,whichcouldbeusedfor:(i)aunatantumevaluationofafirm'svalue,relatedtospecificactionssuchasmergers,acquisition,etc.;and(ii)aperiodicevaluation,withtheperspectiveoftheeconomicreporting,focusedtoestimatetheR&Dshareholdervaluecreation.Theproposedframew
3、orkisbasedontheassumptionthatthereisastrongrelationshipbetweentheR&DcontributiontoshareholdervalueandtheoperationalperformanceofR&Dactivities.Thepaperdescribessuchaframeworkaswellasanempiricalapplication.KEYWORDS:intangibleassertPerformances;measurementR&DEvaluation.INTROD
4、UCTIONIntangibleassetsevaluation,moreandmoreproblemscausedbytheattentionofindustryandeconomiccircles.Americansneverseriouslyintangibleassetstotheuniversalattentionintangibleasset,andthisiscertainlyabigimprovement.But,intheinvisibleAssetappraisaLWorkintheoccurrenceofistempe
5、redout-of-standardcausedconcerns-THEPERFORMANCEOFANOMIEoftenappearmorecomplexdisorderphenomenon.Intangibleassetsassessmentofout-of-standardmanifestsitselfinmanyways,summarizedupmainlydisplaysinthefollowingfiveaspects.Oneisthelegalanomie.Intangibleassetsassessmentiscertainl
6、aws,regulations,undertheguidanceofthestate,isbasedonthepolicynorms,whateverthenatureoftheenterprise,regardlessofwhatformofintangibleassetsevaluationcannotviolatenationallegalnorms.Butsomeappraisalinstitutionignorethestatelawsandregulations,mademanyviolatestatelawsandregula
7、tions,makesomethingintangibleassetsevaluationworktoappearanomiephenomenon.Someenterprisesinnopropertychanges,hireortheentrustedassetsevaluationits"goodwill",somestillthroughthenewsmediareleaseditsvalue.Thisisseverelyviolatedtherelevantstatestrictlyprohibitedwithoutproperty
8、transactionspurposetherulespublishedthegoodwillassessment.Enterpriseandadvertisingdepartm
