Evaluating Intangible Assets: The Measurement of R&D Performance

@inproceedings{Baglieri2001EvaluatingIA,
  title={Evaluating Intangible Assets: The Measurement of R&D Performance},
  author={Enzo Baglieri and Vittorio Chiesa and Alberto Grando and Raffaella Manzini},
  year={2001}
}
Intangible assets are increasingly considered the ultimate roots of company's success. This paper aims to propose a method to estimate the value embedded in RD and (ii) a periodic evaluation, with the perspective of the economic reporting, focused to estimate the R&D shareholder value creation. The proposed framework is based on the assumption that there is a strong relationship between the R&D contribution to shareholder value and the operational performance of R&D activities. The paper… CONTINUE READING

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