MEASUREMENT OF INTANGIBLES AND KNOWLEDGE: AN EMPIRICAL EVIDENCE

被引：0

作者：

Glova, Jozef ^{[1
]}

Mrazkova, Silvia ^{[1
]}

Dancakova, Darya ^{[1
]}

机构：

[1] Tech Univ Kosice, Letna 9, Kosice 04001, Slovakia

来源：

AD ALTA-JOURNAL OF INTERDISCIPLINARY RESEARCH | 2018年 / 8卷 / 01期

关键词：

intangible assets; intangible-intensive firms; R&D expenses; intangible fixed assets; ROTA rank measure;

D O I：

暂无

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

Knowledge has become the main source of value creation in many businesses. In the paper we investigate applied approaches for estimating the value of intangible assets published in recent years. The objective of our paper is to compare three main approaches, which were used as intangible intensity indicators in last five years. We apply them on a sample of data of European companies from database Amadeus. The analysis covers ROTA measure as well as investment in intangible assets and expenses into research and development as the key drivers of the knowledge creation in a company. We show that for European firms with increasing ROTA rank measure, the value of R&D expenses and disclosed intangible assets increase as well.

引用

页码：76 / 80

页数：5

共 28 条

[1] The role of industry factors and intangible assets in company performance in Colombia [J].