The Influence of Intangible Assets on Company Performance

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F19%3A00006795" target="_blank" >RIV/46747885:24310/19:00006795 - isvavai.cz</a>
Result on the web
<a href="http://aak.slu.cz/doi/10.25142/aak.2019.003.pdf" target="_blank" >http://aak.slu.cz/doi/10.25142/aak.2019.003.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.25142/aak.2019.003" target="_blank" >10.25142/aak.2019.003</a>

Result language
angličtina
Original language name
The Influence of Intangible Assets on Company Performance
Original language description
Intangible assets play an increasingly important role in business management as their proportion on total assets is rising. Their recognition and measurement in financial statements is often complicated and is dependent on the requirements of a given accounting regulation. Intangible assets also influence company performance in a considerable way. Therefore, the aim of this article is to analyse the disclosure of intangible assets, as well as, the relationship between intangible assets and given ratios describing company performance. To do so financial statements of large companies located in selected regions of the Czech Republic, which were published in years 2010 – 2015, are analysed. The established hypotheses are tested using the methods of the trend analysis and the simple regression. The results of this research confirm that the amount of intangible assets disclosed by analysed companies does change over time. In addition to that, it can be concluded that the existence of intangible assets does positively influence company performance measured by the given ratios.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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