The Valuation of Organizational Capital
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, inclu...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Tomas Bata University in Zlín
2012-12-01
|
| Series: | Journal of Competitiveness |
| Subjects: | |
| Online Access: | http://www.cjournal.cz/files/121.pdf |
| _version_ | 1828222330512343040 |
|---|---|
| author | Fiala Roman, Borůvková Jana Borůvková Jana |
| author_facet | Fiala Roman, Borůvková Jana Borůvková Jana |
| author_sort | Fiala Roman, Borůvková Jana |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-12T16:53:46Z |
| format | Article |
| id | doaj.art-5dc55879c2d94c3a8dbd27320b8f6e28 |
| institution | Directory Open Access Journal |
| issn | 1804-171X 1804-1728 |
| language | English |
| last_indexed | 2024-04-12T16:53:46Z |
| publishDate | 2012-12-01 |
| publisher | Tomas Bata University in Zlín |
| record_format | Article |
| series | Journal of Competitiveness |
| spelling | doaj.art-5dc55879c2d94c3a8dbd27320b8f6e282022-12-22T03:24:19ZengTomas Bata University in ZlínJournal of Competitiveness1804-171X1804-17282012-12-0144123132The Valuation of Organizational CapitalFiala Roman, Borůvková JanaBorůvková JanaThe 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.http://www.cjournal.cz/files/121.pdforganizational capitallinear regression modelperformancereturn on equityreturn on assetsreturn on salescorrelation |
| spellingShingle | Fiala Roman, Borůvková Jana Borůvková Jana The Valuation of Organizational Capital Journal of Competitiveness organizational capital linear regression model performance return on equity return on assets return on sales correlation |
| title | The Valuation of Organizational Capital |
| title_full | The Valuation of Organizational Capital |
| title_fullStr | The Valuation of Organizational Capital |
| title_full_unstemmed | The Valuation of Organizational Capital |
| title_short | The Valuation of Organizational Capital |
| title_sort | valuation of organizational capital |
| topic | organizational capital linear regression model performance return on equity return on assets return on sales correlation |
| url | http://www.cjournal.cz/files/121.pdf |
| work_keys_str_mv | AT fialaromanboruvkovajana thevaluationoforganizationalcapital AT boruvkovajana thevaluationoforganizationalcapital AT fialaromanboruvkovajana valuationoforganizationalcapital AT boruvkovajana valuationoforganizationalcapital |