Valuation methodologies for AI-driven business: focus on intangible asset contribution

Melchiorri, Fabio (A.A. 2023/2024) Valuation methodologies for AI-driven business: focus on intangible asset contribution. Tesi di Laurea in Financial statement analysis, Luiss Guido Carli, relatore Saverio Bozzolan, pp. 57. [Master's Degree Thesis]

Full text for this thesis not available from the repository.

Abstract/Index

AI distinctive characteristics. Technological scalability and data dependency. High initial costs and long-term value creation. Rapid technological evolution: AI's fast pace of development. AI as an intangible asset and their accounting value. Artificial Intelligence definitions and trends. Artificial Intelligence driven businesses: defining models. Key characteristics. Valuation methodologies applied to AI driven businesses. Capitalizing R&D expenses. Valuing AI-driven businesses: incorporating capitalized R&D into DCF analysis cost of capital and growth assumptions. Relative valuation with adjusted ratios. Real option model. Empirical evidences. Research methodology and sample selection. Data sources and data processing.

References

Bibliografia: pp. 55-57.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77)
Chair: Financial statement analysis
Thesis Supervisor: Bozzolan, Saverio
Thesis Co-Supervisor: Magnanelli, Barbara Sveva
Academic Year: 2023/2024
Session: Extraordinary
Deposited by: Alessandro Perfetti
Date Deposited: 10 Jul 2025 09:55
Last Modified: 10 Jul 2025 09:55
URI: https://tesi.luiss.it/id/eprint/42866

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