Over the last years, there has been a growing interest about the valuation of assets, as well as firms, in the healthcare setting. However, literature is still lacking on this topic. Within regulated sectors, evaluating professional firms presents a high level of complexity, especially as concern as the intangibles. This paper calls for a deeper research interest on the topic from theoretical and practice perspectives. Moreover, we provide some methodological notes to determine the value of a key intangible, such as the accreditation for a private hospital.
Keywords: Private healthcare organizations, evaluation, components of economic value, accreditation