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1、济南大学毕业论文外文资料翻译MarketManagementReview,2003,Vol.6,No.1,53-73.Intangibleassetsappraisalandtheout-of-standardcountermeasuresEnzoBaglieriVittorioChiesaAlbertoGrandoABSTRACTIntangibleassetsareincreasinglyconsideredtheultimaterootsofcompany’ssuccess.Thispaperaimstoproposeamethodtoestimateth
2、evalueembeddedinR&Dactivities,whichcouldbeusedfor:(i)aunatantumevaluationofafirm’svalue,relatedtospecificactionssuchasmergers,acquisition,etc.;and(ii)aperiodicevaluation,withtheperspectiveoftheeconomicreporting,focusedtoestimatetheR&Dshareholdervaluecreation.Theproposedframeworkisbas
3、edontheassumptionthatthereisastrongrelationshipbetweentheR&DcontributiontoshareholdervalueandtheoperationalperformanceofR&Dactivities.Thepaperdescribessuchaframeworkaswellasanempiricalapplication.KEYWORDS:intangibleassert;Performances;measurement;R&DEvaluation.INTRODUCTIONIntangiblea
4、ssetsevaluation,moreandmoreproblemscausedbytheattentionofindustryandeconomiccircles.Americansneverseriouslyintangibleassetstotheuniversalattentionintangibleasset,andthisiscertainlyabigimprovement.But,intheinvisibleAssetappraisal.Workintheoccurrenceofistemperedout-of-standardcausedcon
5、cerns.THEPERFORMANCEOFANOMIEA,out-of-standardintangibleassetsevaluationthantangibleassetsevaluation,oftenappearmorecomplexdisorderphenomenon.Intangibleassetsassessmentofout-of-standardmanifestsitselfinmanyways,summarizedupmainlydisplaysinthefollowingfiveaspects. Oneisthelegalanomie.
6、Intangibleassetsassessmentiscertainlaws,regulations,undertheguidanceofthestate,isbasedonthepolicynorms,whateverthenatureoftheenterprise,regardlessofwhatformofintangibleassetsevaluationcannotviolatenationallegalnorms.Butsomeappraisalinstitutionignorethestatelawsandregulations,mademany
7、violatestatelawsandregulations,makesomethingintangibleassetsevaluationworktoappearanomiephenomenon.Someenterprisesinnopropertychanges,hireorthe-18-济南大学毕业论文外文资料翻译entrustedassetsevaluationits"goodwill",somestillthroughthenewsmediareleaseditsvalue.Thisisseverelyviolatedtherelevantstates
8、trictlyprohi
