Research on performance evaluation of intangible assets operation and management in sports events with double-valued neutrosophic sets.

This article focuses on the performance evaluation of intangible assets operation and management in sports events, addressing a gap in systematic research on this topic. It proposes a novel multi-attribute decision making (MADM) method called the double-valued neutrosophic number TODIM-VIKOR (DVNN-TODIM-VIKOR) method, which integrates double-valued neutrosophic sets (DVNSs) to handle uncertain information. The method is applied to a case study evaluating five potential sports events based on criteria such as development speed, cost, social influence, and development efficiency of intangible assets. The study highlights the unique characteristics of intangible assets in sports events—such as reputation, media linkage, and legal rights—and emphasizes the importance of developing a scientific evaluation system to promote the sustainable commercialization and management of these assets.