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IMPACT OF INTANGIBLES ON FIRM VALUE: EMPIRICAL EVIDENCE FROM EUROPEAN PUBLIC COMPANIES

100%

Glova J. , Mrázková S.

Ekonomický časopis (Journal of Economics)

2018

tom 66

nr 7

665 – 680

This paper examines the value relevance of intangibles expressed by R&D expenditures and intangible fixed assets, and other variables with the firm value. Using the regression approach for 1 520 observations in years 2011 – 2015, we found out that R&D expenses to total assets can significantly explain market to book value ratio of selected companies. Results of our analysis indicate the more accelerated increase of firm value with the increase of R&D expenses to total assets in comparison with the increase in relation to other regressions. An interesting fact is that intangible fixed assets to total assets are not statistically significant, indicating that the market does not evaluate passive strategy of externally acquiring intangible assets instead of their own development.

Vdoskonalennya pidkhodiv do otsinyuvannya vartosti kompaniyi

100%

Derev’yanko Y. M. , Lukash O. A. , Starchenko L. V.

Mekhanizm Rehuluvannya Economiky

2013

tom 4 (62)

93-99

The paper studies the problem of improving the approach to assessing the value of the company, which would take into account more factors of influence and give more adequate information on the cost of business, taking into account possible changes in the future. Most approaches to the assessment of the companies are based on static indicators that do not provide comprehensive information about the pace of development of the enterprise, and cannot determine its real market potential, which will determine the flow of profits from future operations or sales. In order to establish an adequate cost entrepreneurial businesses proposed to use the integrated index of the company value, the calculation of which is based on the use of the principles of both the income and cost approaches that would allow for a wider range of information.

Z DEJÍN SLOVENSKO-NEMECKÝCH VZŤAHOV. NEMECKÁ A SLOVENSKÁ ÚČTOVNÁ KNIHA ZO 17. STOROČIA

86%

Doruľa J.

Slavica Slovaca

2012

tom 47

nr 3

1 - 160

The full transliterated text from German and equivalent Slovak ledger of income and expenses from Banská Bystrica of the year 1651 is published. The introduction of the text edition points to the number of specific linguistic renderings of equivalent Slovak and German text. The more detailed language description of the relics is interpreted in the study of editor published in 2008.