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This book deals with the valuation of Internet start-ups after the burst of the dot-com bubble. The objective is to fill some of the existing gaps in order to contribute to the development of this field of study. Indeed, it is a relatively recent subject, and the research devoted to it, is still limited.
The valuation of an Internet start-up does not only depend on ist stage of development, but also on five qualitative factors, namely the team, the business model, the market, the risk, and the exit options. In fact, venture capitalists base their valuation on the perceived growth potential of the company.
Subsequently, this book addresses the issue of intangible assets. In fact, an Internet company derives most of ist value from the intellectual capital, the brand equity, and the website. The author analyses these intangible assets and their accounting treatment.
The discounted cash flow valuation method is based on financial projections, and the relative valuation method. These factors are identified and examined in detail. Their analysis is crucial for it determines the valuation of an internet start-up.

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