Registro completo |
Provedor de dados: |
AgEcon
|
País: |
United States
|
Título: |
The role of intangible assets in value creation: case of Russian companies
|
Autores: |
Garanina, Tatiana
|
Data: |
2009-12-20
|
Ano: |
2009
|
Palavras-chave: |
Intangible assets
Value-based management
Residual operating income
Management.
Industrial Organization
Research Methods/ Statistical Methods
M10
|
Resumo: |
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.
|
Tipo: |
Journal Article
|
Idioma: |
Inglês
|
Identificador: |
ISSN 1804-0519 (Print) ISSN 1804-0527 (Online)
http://purl.umn.edu/94590
|
Relação: |
Perspectives of Innovations, Economics and Business>Volume 03, 2009
|
Formato: |
3
|
|