Research output: Contribution to journal › Article
The role of intangible assets in value creation: Case of Russian companies. / Garanina, Tatiana.
In: Perspectives of Innovations, Economics and Business, Vol. 3, No. 3, 2009, p. 92-94.Research output: Contribution to journal › Article
}
TY - JOUR
T1 - The role of intangible assets in value creation: Case of Russian companies
AU - Garanina, Tatiana
PY - 2009
Y1 - 2009
N2 - 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.
AB - 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.
KW - intangible assets
KW - Value-based management
KW - residual operating income
M3 - Article
VL - 3
SP - 92
EP - 94
JO - Perspectives of Innovations, Economics and Business
JF - Perspectives of Innovations, Economics and Business
SN - 1804-0519
IS - 3
ER -
ID: 5173136