M31 - MarketingReturn

The contribution briefly describes the research executed by R. Amit and C. Zott and assesses opportunities for its utilization within business valuation. The research focused on determination of specific sources of new value creation in e-business. The main sources proved to be efficiency, complementarities, lock-in and novelty. The article suggests these results of the research to be utilized for valuation of e-business firms. A valuer should analyze these four specific value sources especially within strategy analysis and within analysis of profit margin.