Jan Buchmann focuses on the valuation of a firm's innovation potential based on that firm's
position in its lifecycle. Compared to existing research the author does not center his
research exclusively on mathematical valuation methodologies. Instead the author compares
collected valuation input data data interpretation approaches and valuation methodologies
suggested by theory with the ones applied by experienced valuation experts in a very structured
way by applying a firm typology. Subsequently he uncovers essential differences between theory
and practice and derives theory-extending hypotheses from the uncovered differences.
