Determining Economic Security of a Business Based on Valuation of Intangible Assets according to the International Valuation Standards (IVS)

Dmitrii Rodionov, Olesya Perepechko and Olga Nadezhina
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Dmitrii Rodionov: Graduate School of Industrial Economics, Peter the Great St. Petersburg Polytechnic University, 195251 Saint-Petersburg, Russia
Olesya Perepechko: Graduate School of Industrial Economics, Peter the Great St. Petersburg Polytechnic University, 195251 Saint-Petersburg, Russia
Olga Nadezhina: Graduate School of Industrial Economics, Peter the Great St. Petersburg Polytechnic University, 195251 Saint-Petersburg, Russia

Risks, 2020, vol. 8, issue 4, 1-14

Abstract: This work considered the economic security of an enterprise with regard to the valuation of intangible assets according to the International Valuation Standards (IVS). This study is essential due to a growing number of companies with intangible assets (trademarks, patents, know-how, etc.) as their main value. This study included analysis of the impact created by the value of intangible assets and intellectual property on company capitalization and economic security plus a regression model. An algorithm was developed to determine the economic security of a business based on the valuation of intangible assets according to the IVS. The suggested algorithm can allow a company to manage its intangible assets effectively using the IVS, which, in turn, will provide the required level of economic security for further development and achievement of strategic goals by the business entity.

Keywords: economic security of companies; valuation of intangible assets and intellectual property; International Valuation Standards (IVS); legal disputes over intellectual rights (search for similar items in EconPapers)
JEL-codes: C G0 G1 G2 G3 K2 M2 M4 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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