A Theoretical and Empirical Research on the Economic Evaluation and Disclosure of Intellectual Property Rights

2014 Fiscal Year Final Research Report

• Project/Area Number: 25590102
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Kobe University
• Principal Investigator: YOSANO TADANORI 神戸大学, 経営学研究科, 准教授 (80346410)
• Co-Investigator(Kenkyū-buntansha): YAMASAKI Takashi 神戸大学, 経営学研究科, 准教授 (30403223) ; NAKAOKA Takayoshi 近畿大学, 経営学部, 講師 (50633822)
• Project Period (FY): 2013-04-01 – 2015-03-31
• Keywords: 知的財産権 / 特許 / 特許指標 / 研究開発 / 技術評価 / 経済価値評価

Outline of Final Research Achievements

Companies’ research and development activities are believed to contribute to revenue, such as sales, gross margin and operating income, through the patent application. However how research and development investment leads to financial results through the creation of patent value remains a black box. In this project, we firstly analyze how research and development activities lead to patent application. We secondly analyze how research and development activities create a patent value after the patent application, and how patent value contributes to the company's revenue by quantitative analysis. Our project provides the basis for objective patent value evaluation method.

Free Research Field

財務会計