Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Faculty Publications Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Shaji, Angel; Shilpa, M.L. Title A name given to the resource A critical analysis onto the conundrum of valuation of IP assets as part of liquidation process under IBC, 2016 Date A point or period of time associated with an event in the lifecycle of the resource 01-01-2025 Source A related resource from which the described resource is derived Multidisciplinary Science Journal;Volume;7;Issue;6;Article No.;e2025282; Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.31893/multiscience.2025282" target="_blank" rel="noreferrer noopener">https://doi.org/10.31893/multiscience.2025282</a> <br /><br /><a href="https://www.scopus.com/pages/publications/85218875381?origin=resultslist" target="_blank" rel="noreferrer noopener">https://www.scopus.com/pages/publications/85218875381?origin=resultslist</a> Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Shaji A., School of Law, Christ Deemed to be University, Bengaluru, India; Shilpa M.L., School of Law, Christ Deemed to be University, Bengaluru, India Description An account of the resource This study critically examines the valuation of Intellectual Property (IP) assets during the liquidation process under the Insolvency and Bankruptcy Code (IBC), 2016, emphasizing its profound impact on creditor recovery and the efficiency of insolvency proceedings. The research employs a rigorous mixed-methods approach, combining qualitative analysis of high-profile case studies with quantitative assessments of valuation methodologies, such as market, income, and cost approaches. The central research issue revolves around the complexities and challenges of accurately valuing IP assets, which are often unique and lack direct market comparables. The study also scrutinizes the regulatory framework and the pivotal role of registered valuers in ensuring transparent and equitable asset valuation. The findings reveal that precise valuation is not merely a procedural requirement but a critical determinant of liquidation outcomes, influencing the overall recovery rate for creditors and the viability of IP-backed financial instruments. The paper argues that the meticulous calculation of discount rates and adherence to standardized valuation practices can significantly enhance the credibility of the insolvency process, attract more substantial investments, and ultimately lead to superior financial recoveries. This research provides vital insights and robust recommendations for policymakers, legal professionals, and financial analysts, advocating for a more refined and transparent approach to IP asset valuation under the IBC, thereby strengthening India's insolvency framework and market integrity. 2025 Malque Publishing. All rights reserved. Subject The topic of the resource business environment; intellectual capital (IC); intellectual property; investment; liquidation Publisher An entity responsible for making the resource available Malque Publishing Relation A related resource ISSN: 26751240; Language A language of the resource English Type The nature or genre of the resource Article Rights Information about rights held in and over the resource All Open Access; Gold Open Access Format The file format, physical medium, or dimensions of the resource online