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The role of intangible assets in value creation: case of Russian companies

Author

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  • TATIANA GARANINA

    (Graduate School of Management Saint-Petersburg State University, Russia)

Abstract

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.

Suggested Citation

  • Tatiana Garanina, 2009. "The role of intangible assets in value creation: case of Russian companies," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, vol. 3(3), pages 92-94.
  • Handle: RePEc:pdc:jrpieb:v:3:y:2009:i:3:p:92-94
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    More about this item

    Keywords

    Intangible assets; value-based management; residual operating income; management.;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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