Analysis of Internally Generated Goodwill Indicators: A Case Study of the Slovak Republic

IF 1.5 Q3 MANAGEMENT

Organizacija Pub Date : 2019-12-01 DOI:10.2478/orga-2019-0017

Ivana Podhorska, Lubica Gajanova, J. Kliestikova, G. Popescu

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引用次数: 12

Abstract

Abstract Background and purpose: Knowing key indicators of goodwill value can contribute to its effective management and growth of the market value of the enterprise. The purpose of this research is to identify individual goodwill indicators. The paper aim is to obtain potential indicators of enterprise goodwill under the conditions of the Slovak Republic. Design/Methodology/Approach: Paper data included 11,483 financial statements of Slovak enterprises in 2017. The value of residual enterprise income represents the value of goodwill. Input data for the identification of goodwill indicators represented 15 financial-economic variables. Outliers in data were searched and removed through an interquartile range. Multicollinearity among input variables, by the coefficient of determination and variance inflation factor, was also analysed. A statistically significant correlation between goodwill and its potential indicator were tested by the significance test of the Pearson correlation coefficient and correlation matrixes. Results: Research results reveal the existence of a statistically significant correlation between goodwill and 8 input variables, which represent its potential vital indicators. Conclusion: Paper findings bring new possibilities for goodwill management, which may create an essential competitive advantage of a company. For the scientific community, the findings represent sources of potential goodwill indicators which can be used for the creation of the new model of goodwill valuation in future research.

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内部产生的商誉指标分析:斯洛伐克共和国的个案研究

摘要背景与目的:了解商誉价值的关键指标有助于企业对商誉价值的有效管理和市场价值的增长。本研究的目的是确定个别商誉指标。本文的目的是获得斯洛伐克共和国条件下企业商誉的潜在指标。设计/方法/途径:论文数据包括斯洛伐克企业2017年11483份财务报表。企业剩余收益的价值代表商誉的价值。确定商誉指标的输入数据涉及15个金融经济变量。通过四分位数范围搜索和去除数据中的异常值。通过决定系数和方差膨胀因子分析了输入变量之间的多重共线性。通过Pearson相关系数和相关矩阵的显著性检验，检验商誉与其潜在指标之间的相关性具有统计学意义。结果:研究结果表明，商誉与8个输入变量之间存在统计学上显著的相关性，这8个输入变量代表了商誉潜在的重要指标。结论:论文的发现为商誉管理带来了新的可能性，这可能会创造一个公司的基本竞争优势。对于科学界来说，这些发现代表了潜在商誉指标的来源，可用于在未来的研究中创建新的商誉估值模型。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Organizacija MANAGEMENT-

CiteScore

3.50

自引率

15.80%

发文量

审稿时长

16 weeks

期刊介绍： Organizacija (Journal of Management, Information Systems and Human Resources) is an interdisciplinary peer reviewed journal that seeks both theoretical and practical papers devoted to managerial aspects of the subject matter indicated in the title. In particular the journal focuses on papers which cover state-of art developments in the subject area of the journal, its implementation and use in the organizational practice. Organizacija is covered by numerous Abstracting & Indexing services, including SCOPUS.