The Valuation of Organizational Capital
Fiala Roman, Borůvková Jana
Klíčová slova
organizational capital, linear regression model, performance, return on equity, return on assets, return
on sales, correlation
Abstrakt:
The authors’ aim was to create a model suitable for measuring organization capital. This model
was produced by means of the Forward and Backward Stepwise methods, on the basis of company
information. Low p-levels (approaching 0) show the statistical significance of all regression
coefficients, including the intercept. Organizational capital of 2,796 companies in the Czech
Republic was quantified. A statistically significant correlation between organizational capital
and return on equity (ROE), as well as between organizational capital and return on assets
(ROA), has been established. This article is a part of the results of the project No. 402/09/2057
‘‘Measurement and Management of Intangible Assets Impact on Firm Performance’’ financed
by Czech Science Foundation.
Celý článek ke stažení:
The Valuation of Organizational Capital [PDF soubor] [Velikost souboru: 571.41 KB]
10.7441/joc.2012.04.09
Fiala R., Borůvková J. (2012). The Valuation of Organizational Capital. Journal of Competitiveness, 4 (4), 123-132 https://doi.org/10.7441/joc.2012.04.09
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