Valuation of intangible assets via application of the WARA approach in the agricultural sector
The aim is to apply the principles of valuation of intangible assets - goodwill using the Weighted Average Return on Asset (WARA) method to enterprises in the agricultural sector in the Czech Republic in 2016-2020 agricultural sector and what is the value of goodwill of the average enterprise in the...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Entrepreneurship and Sustainability Center
2022-12-01
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| Series: | Entrepreneurship and Sustainability Issues |
| Online Access: | https://jssidoi.org/jesi/article/1039 |
| _version_ | 1797364774625869824 |
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| author | Tomáš Krulický Petr Junga Lenka Jägerová |
| author_facet | Tomáš Krulický Petr Junga Lenka Jägerová |
| author_sort | Tomáš Krulický |
| collection | DOAJ |
| description | The aim is to apply the principles of valuation of intangible assets - goodwill using the Weighted Average Return on Asset (WARA) method to enterprises in the agricultural sector in the Czech Republic in 2016-2020 agricultural sector and what is the value of goodwill of the average enterprise in the agricultural sector in the Czech Republic in the years 2016 - 2020 determined by the WARA method. The calculation is performed from data from the CRIBIS database of the company Crif - Czech Credit Bureau, s.r.o., specifically according to the classification of economic activities CZ NACE section A for the period 2016 - 2020, from which the analysis is subsequently performed. The average company in the industry is determined for the calculation. An average agricultural enterprise's goodwill is determined using the capitalised net income method and property valuation. Subsequently, the goodwill is further multiplied by the WARA percentage value, and the resulting goodwill value determined using the WARA method is determined. |
| first_indexed | 2024-03-08T16:40:54Z |
| format | Article |
| id | doaj.art-2d63cdb7ecab4525a2e38fcc4552bc94 |
| institution | Directory Open Access Journal |
| issn | 2345-0282 |
| language | English |
| last_indexed | 2024-03-08T16:40:54Z |
| publishDate | 2022-12-01 |
| publisher | Entrepreneurship and Sustainability Center |
| record_format | Article |
| series | Entrepreneurship and Sustainability Issues |
| spelling | doaj.art-2d63cdb7ecab4525a2e38fcc4552bc942024-01-05T10:27:11ZengEntrepreneurship and Sustainability CenterEntrepreneurship and Sustainability Issues2345-02822022-12-0110249550910.9770/jesi.2022.10.2(31)Valuation of intangible assets via application of the WARA approach in the agricultural sectorTomáš Krulickýhttps://orcid.org/0000-0002-0378-2699Petr Jungahttps://orcid.org/0000-0002-4383-4799Lenka Jägerováhttps://orcid.org/0000-0002-1213-8192The aim is to apply the principles of valuation of intangible assets - goodwill using the Weighted Average Return on Asset (WARA) method to enterprises in the agricultural sector in the Czech Republic in 2016-2020 agricultural sector and what is the value of goodwill of the average enterprise in the agricultural sector in the Czech Republic in the years 2016 - 2020 determined by the WARA method. The calculation is performed from data from the CRIBIS database of the company Crif - Czech Credit Bureau, s.r.o., specifically according to the classification of economic activities CZ NACE section A for the period 2016 - 2020, from which the analysis is subsequently performed. The average company in the industry is determined for the calculation. An average agricultural enterprise's goodwill is determined using the capitalised net income method and property valuation. Subsequently, the goodwill is further multiplied by the WARA percentage value, and the resulting goodwill value determined using the WARA method is determined.https://jssidoi.org/jesi/article/1039 |
| spellingShingle | Tomáš Krulický Petr Junga Lenka Jägerová Valuation of intangible assets via application of the WARA approach in the agricultural sector Entrepreneurship and Sustainability Issues |
| title | Valuation of intangible assets via application of the WARA approach in the agricultural sector |
| title_full | Valuation of intangible assets via application of the WARA approach in the agricultural sector |
| title_fullStr | Valuation of intangible assets via application of the WARA approach in the agricultural sector |
| title_full_unstemmed | Valuation of intangible assets via application of the WARA approach in the agricultural sector |
| title_short | Valuation of intangible assets via application of the WARA approach in the agricultural sector |
| title_sort | valuation of intangible assets via application of the wara approach in the agricultural sector |
| url | https://jssidoi.org/jesi/article/1039 |
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