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Journal of Competitiveness

The Valuation of Organizational Capital

Fiala Roman, Borůvková Jana

Keywords:
organizational capital, linear regression model, performance, return on equity, return on assets, return on sales, correlation

Abstract:
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.

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The Valuation of Organizational Capital [PDF file] [Filesize: 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

  

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


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