Valuation of Intangible Assets Via Application of the Wara Approacin the Agricultural Sector
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Valuation of Intangible Assets Via Application of the Wara Approacin the Agricultural Sector
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Valuation of Intangible Assets Via Application of the Wara Approacin the Agricultural Sector
Popis výsledku anglicky
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.
Klasifikace
Druh
J<sub>imp</sub> - Článek v periodiku v databázi Web of Science
CEP obor
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OECD FORD obor
50200 - Economics and Business
Návaznosti výsledku
Projekt
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Návaznosti
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Ostatní
Rok uplatnění
2023
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Entrepreneurship and Sustainability Issues
ISSN
2345-0282
e-ISSN
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Svazek periodika
10
Číslo periodika v rámci svazku
2
Stát vydavatele periodika
LT - Litevská republika
Počet stran výsledku
15
Strana od-do
495-509
Kód UT WoS článku
000908887300031
EID výsledku v databázi Scopus
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