期刊名称：International Journal of Entrepreneurial Knowledge
印刷版ISSN：2336-2960
出版年度：2014
卷号：2
期号：2
页码：45-56
出版社：Vysoka skola podnikani, a. s. (Business School plc)
摘要：Valuation of cultural assets represents a very actual topic not widely discussed within contemporary accounting and financial research. Main motivation of this paper is therefore to provide an empirical evidence of the methods for valuation of cultural and artistic goods. In general, any method for valuating cultural and artistic goods or institutions cannot bring results as objective as those available to valuate assets in the real market economy. Within this paper we did focused on valuation on a specific case of cultural institutions (theatre, museum) and also we aimed to analyse the economic impacts of cultural organizations.
关键词：cultural goods; creative industry; valuation methods; economic consequences; state grant policy; Czech Republic
