The influence of selected indicators on the change in the value of the enterprise's assets

This article examines the newspaper and magazine publishing industry in the Slovak Republic. For business entities, it is important to ensure the growth of the enterprise value, to achieve the planned sales, the highest possible operational performance of the enterprise, to be better compared to the performance of other enterprises, to exist on the market for as long as possible and to increase the market share. The aim of the article is to investigate influence of the indicators of sales, EBITDA and age of the enterprise on the change in the value of the volume of the enterprise's assets. The assumption is that these three indicators affect the growth or decline in the value of the enterprise's assets. This assumption is investigated separately for each indicator through hypothesis testing. The results of the hypotheses are interpreted and commented. Subsequently, multiple linear regression analysis is used to investigate the joint influence of the indicators. This method analyzes the interrelationships of all variables. We compared the results of these two types of linear regression analyses. The result of the research is the finding that two different analytical procedures, simple linear regression analysis and multiple linear regression analysis, confirmed basically the same influence of the indicators. The influence of the sales and EBITDA indicators is positive in relation to the growth of the enterprise's assets, but the indicator of the age of the entrerprise has the opposite effect.