Valuing Hard-to-value Intangibles: A Review of Methods, Challenges and Emerging Trends

Maringa Elijah Kihooto, Bugingo Emmanuel and Mpakaniye Jean Paul
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Maringa Elijah Kihooto: University of Kigali, Rwanda.
Bugingo Emmanuel: Department of Information Technology, University of Kigali, Rwanda.
Mpakaniye Jean Paul: INES-Ruhengeri, Rwanda.

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Abstract: Hard to Value Intangibles valuation has become a major concern in finance. This is due to uncertainty, lack of comparables assets combined with high potential for super returns. These assets include digital platforms, data assets, algorithms and proprietary technologies which pose challenges in transfer pricing. These assets are quite challenging to value by regulators, financial analysts, businesses and tax authorities. This paper reviews methods used to value intangible, both traditional and contemporary. It also considers emerging trends in the valuation of intangibles.

Date: 2025-11-01
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Published in Asian Journal of Economics, Finance and Management , 2025, 7 (1), pp.1168-1174

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05343768

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