≣ MENU

Hledej:  
Czech |  English

Journal of Competitiveness

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

Journal of Competitiveness

  

Copyright © 2009-2023 Tomas Bata University in Zlin.
Search powered by Google™

ISSN 1804-171X (Print); eISSN 1804-1728 (On-line)


Creative Commons License
The journal offers access to the contents in the open access system on the principles license Creative Commons (CC BY 4.0).