KVANTITAVNÍ ANALÝZA TRENDU VÝVOJE HODNOTY NEHMOTNÉHO MAJETKU V ČESKÉ REPUBLICE

• Authors: Sabolovič Mojmír

Title variants

EN

Quantitative trend analysis of intangibles value in the Czech Republic

• Languages of publication: CS

Abstracts

EN

The goal of the paper is the analysis of value ratio of intangibles on businesses income value. The hypothesis is verified on the stratified sample geographically limited to NUTS 0 Czech Republic. At the first stage the material and methods are discussed on the bases of theoretical research. In addition values of the sample of businesses are estimated via Costs Approach and Excess Earnings Method. In fine, econometrics research findings results to articulation of significant increase in ratio of intangibles on income value of businesses in the Czech Republic since 1995 to 2005 and the implications for future research are discussed.

Keywords

EN

TREND ANALYSIS; BUSINESS VALUATION; INTANGIBLES; DIRECT CAPITALIZATION; CZECH REPUBLIC; INCOME

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2011
• Volume: 59
• Issue: 10
• Pages: 1018 – 1032

Contributors

author

Sabolovič Mojmír

• Mendělova univerzita v Brne, Fakulta regionálního rozvoje a mezinárodních studií, Ústav regionální a podnikové ekonomiky, Zemědělská 1, 613 00Brno, Czech Republic