VALORAÇÃO DE ATIVOS INTANGÍVEIS DA PROPRIEDADE INTELECTUAL

um esboço da produção científica

Abstract

Valuing assets is not always an easy activity, especially when it comes to intangible assets related to intellectual property, given their subjectivity of evaluation and the contractual secrets that generally protect them. In this sense, given the various methodologies and approaches for this purpose, it can be seen that there is no consensus in the literature on which method is most appropriate. Therefore, this article aimed to synthesize and quantify the scientific production published in international journals, dealing with the valuation of intellectual property in patents through a bibliometric analysis of publications. At the end, the profile of the main publications was identified, as well as their indicators, such as: year of publication; most cited works throughout the historical series; countries and languages ​​of publication; most recurring keywords; areas of knowledge of publications, etc. In this way, it was verified that the largest number of publications throughout the series occurred in the year 2021, and that if the trend of the historical series for the year 2023 is confirmed, a number of publications related to the theme smaller than in 2022. With regard to the language of publication, it should be noted that most of these were made in English, representing 91.42% of the sample. Finally, it was verified, with this research, that the theme of patent valuation is more related to the area of ​​Business, Management and Accounting, which constitutes a fundamental point for the design of future studies.