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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
|
vol. 66
|
issue 7
665 – 680
EN
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.
2

ANALYSIS OF THE DEVELOPMENT OF INTANGIBLE ASSETS IN THE CZECH ENTERPRISES AND THEIR IMPACT ON FINANCIAL POSITION AND PERFORMANCE

72%
Sedláček J.
Ekonomický časopis (Journal of Economics)
|
2010
|
vol. 58
|
issue 4
375-391
EN
This paper deals with the problems of recognition and balancing of intangible fixed assets in an enterprise. The attention is given to the amount of intangible assets that is not included in company financial statements (balance sheet). These assets are usually produced in an enterprise and are not intended to sale. Identification of these assets is very difficult because it is impossible to allocate economical benefit arising from them. The aim of the paper is to find out the consequences of non-recognition of intangible assets for financial statements, the amount of balance sheet and the profit or loss of a company.
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