Valuation of cultural goods: evaluation of perspective methods

Lubos Smrcka (), Eva Kislingerova, Jiri Strouhal (), Klara Kubickova and Marketa Kubickova
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Lubos Smrcka: University of Economics Prague, Department of Business Economics
Eva Kislingerova: University of Economics Prague, Department of Business Economics
Jiri Strouhal: University of Economics Prague, Department of Business Economics
Klara Kubickova: University of Economics Prague
Marketa Kubickova: University of Economics Prague

International Journal of Entrepreneurial Knowledge, 2014, vol. 2, issue 2, 45-56

Abstract: 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.

Keywords: cultural goods; creative industry; valuation methods; economic consequences; state grant policy; Czech Republic (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:jek:journl:v:2:y:2014:i:2:p:45-56

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