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Companies need intangible assets such as knowledge and brands to develop and to sell new products. Although intangibles become increasingly important, formal reporting procedures to reliably assess their monetary value do not exist. In his dissertation, Philipp Sandner aims at examining portfolios of intellectual property (IP) rights to assess the market valuation of companies' intangible assets. Specifically, patents and trademarks are used to approach technology-based and market-based assets, resp- tively. He applies econometric methods to a unique dataset which he assembled specifically...