Wulf A. Kaal

University of St. Thomas, Minnesota – School of Law

Samuel Evans

PriceWaterhouseCoopers LLP

Hayley Howe

affiliation not provided to SSRN

Date Written: February 13, 2022


Existing valuation metrics for legacy assets only limitedly apply in the context of digital assets. The valuation infrastructure in the current legal, accounting, technology, and back-office framework in combination with the immaturity of the digital asset market create an environment of digital asset valuation uncertainty. This article evaluates the existing asset valuation methods and their limited application to digital assets before contrasting new and evolving digital asset valuation trends.

Keywords: Digital Assets, Valuation, Blockchain, Distributed Ledger Technology, Emerging Technology

JEL Classification: K20, K23, K32, L43, L5, O31, O3

Suggested Citation:

Kaal, Wulf A. and Evans, Samuel and Howe, Hayley, DIGITAL ASSET VALUATION (February 13, 2022). Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4033886

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