Assessment automation software for accounting of domain name auctions, forensic audit appraisal, ANOVA of price and cost, ROI univariate and multivariate linear regression forecasting models. (3rd February 2011)

• Record Type: Journal Article
• Authors: Rushinek, Avi; Rushinek, Sara
• Is Part Of: International journal of managerial and financial accounting. Volume 3:Number 1(2011)
• Page Start: 55
• Page End: 90
• Publication Date: 2011-02-03
• Subjects: domain names -- world wide web -- live auctions -- litigation -- trademark assessment -- silent auctions -- prices -- dispute resolution -- forensic experts -- damage calculations -- assessment automation software -- forensic audit appraisal -- analysis of variance -- ANOVA -- return on investment -- ROI -- multivariate linear regression -- forecasting models -- univariate linear regression -- marketability -- brands -- internet traffic -- industry value -- e-commerce -- electronic commerce -- Internet Corporation for Assigned Names and Numbers -- ICANN -- National Arbitration Forum -- NAF -- World Intellectual Property Organization -- WIPO -- IRS -- Internal Revenue Service -- USA -- United States -- taxes -- taxation -- tax -- cost benefit analysis -- plaintiffs -- defendants -- law courts -- legal proceedings -- compensations -- suboptimal choices -- managerial accounting -- financial accounting; Accounting -- Periodicals; Managerial accounting -- Periodicals; 657.05
• Languages: English
• ISSNs: 1753-6715

Abstract

This study deals with live and silent auctions of domain names. It develops a domain name appraisal model for decisions related to marketability, brand, traffic, industry e-commerce value trademark assessment. It focuses on ICANN NAF WIPO IRS type of resolution dispute cost benefit analysis and thereby lets plaintiffs, defendants, and courts budget the worthiness of proceedings compared to settling a dispute, or assessing the damages due. This study reviews the difference between a silent and a live auction of domain names. It tests the difference in the prices of domain names that were sold in each type of auction. This study demonstrates that there is a significant difference and presents the calculations. These calculations can serve forensic experts in dispute resolutions and in calculating the damages and compensations due to suboptimal choices.