Domain name valuation model constructing and emperical evidence
Domain name is a new type intangible of enterprise.For the reason that we dont recognize and measure the domain self-constructed in financial accunting system,there are little study on domains value estimation and the factors influcing its value.For the absence of value measurement, domain names valuation management is weak in firm.With the growth of domain trade-off,How to value it become crisis important.we find that traditional estimation methods,such as discount cash flow method etc,ignore some crucial non-financial factors that influence the domain value for instance creativity. we use the semantic theory and content analysis to analyze the value-influence factors which include Domain structure and Meaning and Impression and Creativity etc. Based on the analysis we establish a model which integrate the financial and non-financial factors to value the domain name using fuzzy method. Finally we use the experience data of domain trading to test the factors of influencing the domain value.We find that domains value actually correlates to the semantic characters. The first contribution of the paper is that it is based on semantic theory and content analysis. The second contribution is we use Econometrics method to investigate the domains value and find emperical evidence.
Domain name Content Analysis Saaty Judgment Matrix Fuzzy method
WU Zu-guang HE Hai-yi
Department of Accounting,Xian University of Technology,Xian, China School of management,Xian Jiao Shaanxi Radio & TV University, Xian, China
国际会议
武汉
英文
880-883
2009-11-18（万方平台首次上网日期，不代表论文的发表时间）