This dissertation’s point of departure is the observation that the value of patents and patent portfolios are often accounted for indirectly, but not based on qualitative valuations in corporate financing. In this study, Dominic de Vries investigates whether and to what extent patents may contribute to corporate financing and which factors may be relevant for it. Thus, he observes the high importance of patents for innovative companies on the one hand and the difficult utilization of these valuable assets for corporate financing on the other, placing his focus on this discrepancy. Based on an empirical study, he addresses his set of research questions within the German industry. As a result, Dominic de Vries provides descriptive and partially explanatory findings and translates these into hypotheses. In the process, he chooses an explorative, survey-based research approach, which he combines with a large-scale empirical study.