基于实物期权理论的无形资产定价方法探析
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财经研究 2004 年 第 30 卷第 07 期, 页码：131 - 137
摘要
参考文献
摘要
由于传统企业无形资产的评估方式受各种条件的限制存在着种种缺陷,而无形资产本身又具有实物期权的特点,因此,文章以企业的专利权为例分析和探讨了无形资产的实物期权定价模型,以期从一个新的角度对无形资产的评估提出新思路和新方法。
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[2]HullJ.Optionsfuturesandotherderivatives[M].Prentice-Hall,1997.
[3]MertonRC.Continuous-timefinance[M].Blackwell,Oxford,1990.
[4]TrigeorgisL.RealOption[M].MIT,1996.
[5]MertonRC.Theoryofrationaloptionpricing[J].BellJ.Econom.Managen.Sci.,1973,4:141～183.
[6]HemanthaSB,ChanSP.EconomicanalysisofR＆Dprojects:Anoptionsapproach[J].TheEngineeringEconomist1999,44(1):1～35.
[7]OttooValuationofinternalgrowthopportunities:Thecaseofabiotechnologycompany[J].QuarterlyReviewEconFinance,1998,38(specialissue):615～633.
[8]BaroneAWhaley.EfficientanalyticapproximationofAmericanoptionvalues[J].JournalofFinance,1987,42:301～320.
引用本文
庞东, 杜婷. 基于实物期权理论的无形资产定价方法探析[J]. 财经研究, 2004, 30(7): 131–137.
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