Abstract

The paper is devoted to the question of the role o f intangible assets in value creation of companies in the economy of the XXI century. The main research objective is to define the impact of fundamental value o f both tangible and intangible assets on the market value of companies. Evaluation of intangible assets is based on residu al operating income (REOI) model. In the focus of the research there is a samp le of Russian companies. The model was tested on the whole sample of the companies, and then separately on eac h of five industries: mechanical engineering, extra ctive industry, power engineering, communication services, and metallurgy. ISSN: 1804-0527 (online) 1804-0519 (print) PP. 92-94

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