| Abstract [eng] |
Analyzing the research, two scientific approaches were revealed on the theme of the dissertation: problem of recognition and evaluation of intangible assets as intangible assets in the accounting; and the value and benefits of disclosure of accounting information about the true value of the intangible assets and its impact on the market value of companies. The novelty of the dissertation are characterized by evaluation not only the value of financial information for intangible assets but also the value of non-financial information for intangible assets, thus revealing the true value of intangible assets. The conceptual model of the impact of intangible assets on the market value of companies is based on theoretical assumptions of normative and positive accounting, effective market, signalization and representation. The purpose of the model is to reveal the impact of an intangible asset on the market value of an entity when properly and timely published accounting information about the fair value of the intangible assets. The originality of the model is reflected in the value of the integrated intangible asset of non-financial information, since researchers have so far evaluated the impact of the value of financial information on the market value of companies. The methodology for assessing the value of an intangible assets and its impact on a company's market value is distinguished by the complex integration of the procedures for determining the value of financial and non-financial information of intangible assets, and the econometric models proposed for the market value of an assets. The results of the study confirmed the appropriateness of the conceptual model the impact of the created intangible assets on the market value of companies. |
