La valutazione delle testate editoriali cartacee e online

[Autom. eng. transl.] The press regulations do not contain a precise definition of editorial publication, just as there are no references in the civil and fiscal regulations, as well as in the national accounting principles, regarding their treatment. This applies, a fortiori, to online newspapers. For the evaluation of the editorial titles, empirical formulas proposed by the doctrine are used, which take into account the expected typical revenues (sales / subscriptions, advertising ...) and the operating losses accrued for the development of the same; the evaluation of online newspapers and thematic websites / channels on the web presents further peculiarities and problems. Evaluation cannot be separated from a strategic analysis of business models, characterized by strong technological and market discontinuity, with a gradual transmigration towards online publications. The concept of a headline, in terms of evaluation and legal protection, has an affinity with the "brand", identifying itself also with the name and logo it expresses.