The role of intangible assets in value creation: case of Russian companies

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.

Issue Date:
Dec 20 2009
Publication Type:
Journal Article
DOI and Other Identifiers:
ISSN 1804-0519 (Print) ISSN 1804-0527 (Online) (Other)
Record Identifier:
PURL Identifier:
Published in:
Perspectives of Innovations, Economics, and Business
Volume 03
Page range:
Total Pages:
JEL Codes:

 Record created 2017-04-01, last modified 2018-01-22

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