Valuation of Intangible Assets Via Application of the Wara Approacin the Agricultural Sector
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F75081431%3A_____%2F23%3A00002603" target="_blank" >RIV/75081431:_____/23:00002603 - isvavai.cz</a>
Result on the web
<a href="https://jssidoi.org/jesi/article/1039" target="_blank" >https://jssidoi.org/jesi/article/1039</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Valuation of Intangible Assets Via Application of the Wara Approacin the Agricultural Sector
Original language description
The aim is to apply the principles of valuation of intangible assets - goodwill using the Weighted Average Return on Asset (WARA) method to enterprises in the agricultural sector in the Czech Republic in 2016-2020 agricultural sector and what is the value of goodwill of the average enterprise in the agricultural sector in the Czech Republic in the years 2016 - 2020 determined by the WARA method. The calculation is performed from data from the CRIBIS database of the company Crif - Czech Credit Bureau, s.r.o., specifically according to the classification of economic activities CZ NACE section A for the period 2016 - 2020, from which the analysis is subsequently performed. The average company in the industry is determined for the calculation. An average agricultural enterprise's goodwill is determined using the capitalised net income method and property valuation. Subsequently, the goodwill is further multiplied by the WARA percentage value, and the resulting goodwill value determined using the WARA method is determined.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50200 - Economics and Business
Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Entrepreneurship and Sustainability Issues
ISSN
2345-0282
e-ISSN
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Volume of the periodical
10
Issue of the periodical within the volume
2
Country of publishing house
LT - LITHUANIA
Number of pages
15
Pages from-to
495-509
UT code for WoS article
000908887300031
EID of the result in the Scopus database
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