Ramponi, Eleonora (A.A. 2024/2025) The role of intangible assets in firm valuation: evidence from financial markets. Tesi di Laurea in Business valuation, Luiss Guido Carli, relatore Marco Vulpiani, pp. 121. [Master's Degree Thesis]

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Abstract/Index

Intangible assets and their impact on corporate value creation. Definition of intangible assets: theoretical references and main critical issues. The role of intangible assets in determining enterprise value. Intangible assets as strategic factors in the business model. Relationship between market value and book value in companies with a high incidence of intangible assets. Traditional quantitative indicators: limitations and validity in value estimation. Valuation methods and innovative approaches for intangible assets. Critical issues in valuation: subjectivity, volatility and reliability of estimates. The relief from royalty method: logic, applications and uses. Profit allocation for the joint valuation of synergistic intangible assets. Income-based valuation: the discounted cash flow (DCF) method. The Multi-period excess earnings method (MPEEM). Application of the Black-Scholes model to the valuation of embedded intangible options. The impact of geographical factors on the reliability of valuations. The use of data-based and machine learning methods. Empirical analysis and research results. Cross-country comparison: United States vs. China.

References

Bibliografia: pp. 108-120.

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:	Business valuation
Thesis Supervisor:	Vulpiani, Marco
Thesis Co-Supervisor:	Oriani, Raffaele
Academic Year:	2024/2025
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	05 Jun 2026 13:45
Last Modified:	05 Jun 2026 13:45
URI:	https://tesi.luiss.it/id/eprint/46101

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