Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
Języki publikacji
Abstrakty
The paper is devoted to the question of the role of intangible assets in value creation of companies in the economy of the XXI century. The main research objective is to define the impact of fundamental value of both tangible and intangible assets on the market value of companies. Evaluation of intangible assets is based on residual operating income (REOI) model. In the focus of the research there is a sample of Russian companies. The model was tested on the whole sample of the companies, and then separately on each of five industries: mechanical engineering, extractive industry, power engineering, communication services, and metallurgy. (original abstract)
Słowa kluczowe
Rocznik
Tom
Strony
92--94
Opis fizyczny
Twórcy
autor
- Saint-Petersburg State University
Bibliografia
- Lev, B., 2003. Intangibles: Management, measurement, and reporting. Cwinto-Consulting, Moscow.
- Stewart, T., 1997. Intellectual capital, Nicolas Brealey Publishing, London
- Sullivan, P., 2000. Value-driven intellectual capital. How to convert intangible corporate assets into market value, John Wiley and Sons, New York, NY
- Sveiby, K., 2002. The "invisible" balance sheet, on-line: http://www.sveiby.com/Portals/0/articles /InvisibleBalance.html
- Volkov, D., Garanina T., 2007. "Intangible assets: importance in the knowledge-based economy and the role in value creation of a company", Electronic Journal of Knowledge Management, Special issue, ECKM Conference Barcelona, Vol.5, Issue 4
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171308885