期刊名称：Perspectives of Innovations, Economics and Business
印刷版ISSN：1804-0519
电子版ISSN：1804-0527
出版年度：2009
卷号：3
期号：3
页码：92-94
出版社：Prague Development Center, s.r.o.
摘要：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.
