The Valuation of Newspaper Headings, Digital Media, and Copyright

Roberto Moro-Visconti ()
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Roberto Moro-Visconti: Catholic University of the Sacred Heart
Authors registered in the RePEc Author Service: Roberto Moro Visconti

Chapter Chapter 10 in The Valuation of Digital Intangibles, 2022, pp 321-346 from Springer

Abstract: Abstract The concept of heading, in terms of valuation and legal protection, shows similarities with the trademark, identifying itself with the name and logo it expresses. Copyright is a classic intangible right that regulates the creation and use of cultural goods (books, songs, films, etc.), and is completely reshaped by its digital diffusion. For the valuation of the newspaper headings, empirical formulas proposed by appraisal practitioners are used, considering the expected typical revenues (sales/subscriptions, advertising, …) and the operating losses accrued for their development. The valuation of online headings and thematic websites/channels presents further peculiarities. The valuation cannot ignore a strategic analysis of the business models, characterized by a sharp technological and market discontinuity, with gradual transmigration toward online headings, eBooks, and digital printing. Copyright is evaluated considering potential royalties or other income and market approaches, consistent with International Valuation Standard 210.

Keywords: Editorial Headings; Copyright; Online; Advertising; Websites; Digital Music; Film; Video; Radio; Television; Thematic Channel; Ebook; Artwork; Impairment Test (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-09237-4_10

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DOI: 10.1007/978-3-031-09237-4_10

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