title: Intellectial capital valuation: Case of Russian companies
metadata.name: dc.contributor.author
metadata.value: Volkov, Dmitry L.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Garanina, Tatiana A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2014-03-02T21:19:56Z
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2014-03-17T05:42:32Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2014-03-02T21:19:56Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2014-03-17T05:42:32Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2007
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/857
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/857
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The paper dwells on Intangible Assets (IA), covering a range of their definition, composition and evaluation problems. The main research objective is to define the impact of fundamental value of both tangible and intangible assets on the market value of assets of Russian companies. As a general approach used herein for IA evaluation, the method of Calculated Intangible Value (CIV) offered by T. Stewart was chosen. According to CIV the evaluation of intangible assets is based on Residual Operating Income (REOI) model as a variant fundamental value of equity model. The paper gives the definition of Intangible Assets, reveals their correlation with the concepts of "Intellectual Capital" and "Intangibles", covers the problem of Intangible Assets composition and structure. Developed econometric models are tested on the data of Russian stock market from 2001 to 2005 year. In the focus of the research there is both the analysis of the sampled companies (43 companies) as a whole as well as divided into five aggregated fields: mechanical engineering, extractive industry, power engineering, communication services, and metallurgy. In conclusion, the main directions for further research in this field are outlined.
metadata.lang: ru
metadata.name: dc.language.iso
metadata.value: English
metadata.lang: ru
metadata.name: dc.publisher
metadata.value: Graduate School of Management, Saint Petersburg State University
metadata.lang: -
metadata.name: dc.relation.ispartofseries
metadata.value: Discussion Paper; #9 (E)-2007
metadata.lang: -
metadata.name: dc.title
metadata.value: Intellectial capital valuation: Case of Russian companies
metadata.lang: ru
metadata.name: dc.type
metadata.value: Working Paper
metadata.lang: ru
resources.filename: 9(E)_2007.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/857/1/9%28E%29_2007.pdf
resources.format: Adobe PDF
resources.size: 634,98 kB