Digital Goodwill Valuation

Roberto Moro-Visconti ()
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Roberto Moro-Visconti: Università Cattolica del Scro Cuore

Chapter Chapter 25 in Advances in Quantitative Methods for Economics and Business, 2025, pp 529-558 from Springer

Abstract: Abstract Introduction: Goodwill is slippery, and many interdisciplinary approaches require coordination. While it still represents a problem for accountants, its economic valuation is often flawed by inconsistent appraisal of its expected value. This valuation is even more important when evaluating digital goodwill. Justification: This research is justified by the growing importance of digitalization, which concerns not only digitally native firms but also evolving “brick-and-mortar” companies. Objectives: This study aims to provide an analogic application of traditional goodwill valuation patterns to digitized businesses. Methodology: The research methods consider a comparative analysis with traditional valuation approaches, then extend to digital applications. Results: Empirical analysis using “with-or-without” differential approaches shows the incremental value of digital solutions and their impact on goodwill. Limitations of the study: This preliminary study does not consider artificial intelligence or machine learning applications where digitized ecosystems evolve following self-learning patterns. Networked ecosystems ignited by scalable digitalization are also not considered, albeit deserving further investigation.

Keywords: Competitive advantage period; Customer portfolio; Extra profit; Trademark; Monopoly; Impairment test; Rarity (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-84782-0_25

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DOI: 10.1007/978-3-031-84782-0_25

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