Preliminary communication

Analysis of Correlation between Intangible Assets and Successful Performance of Companies

Šime Guzić ; RRiF plus d.o.o., Zagreb, Croatia

Abstract

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 is much wider than the one entered in business records and financial statements 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.

Keywords

intangible assets; business performance; linear regression; correlation; determination

Hrčak ID:

143428

URI

https://hrcak.srce.hr/143428

Publication date:

30.6.2014.

Article data in other languages: croatian

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