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

Tatiana Garanina
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Tatiana Garanina: Graduate School of Management Saint-Petersburg State University, Russia
Authors registered in the RePEc Author Service: Tatiana King

Perspectives of Innovation in Economics and Business (PIEB), 2009, vol. 3, issue 3, 92-94

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.

Keywords: Intangible assets; value-based management; residual operating income; management. (search for similar items in EconPapers)
JEL-codes: M10 (search for similar items in EconPapers)
Date: 2009
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