Naslov
Analysis of correlation between intangible assets and successful performance of companies

Autori
Guzić, Šime

Izvornik
Journal of accounting and management (Zagreb) (1848-137X) 4 (2014), 1; 25-41

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
intangible assets, bussiness performance, linear regression, correlation

Sažetak
Intangible assets are in some cases identified with the accounting term of the part of intangible property presented in financial statements. However, the scope of intangible assets provides of companies. But even such an incomplete coverage of intangible assets provides the possibility of analyzing the correlation of business results and the value of intangible assets. The scientific methods of statistical analysis have determined a strong connection between positive business results of companies and the value of certain forms of intangible assets.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA