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Finance and Credit
 

Evaluating intangible assets for making investment decisions

Vol. 16, Iss. 36, SEPTEMBER 2010

Available online: 23 September 2010

Subject Heading: Investment potential

JEL Classification: 

Kamalyan A.K. professor, Voronezh State Agricultural University after K.D. Glinka
art@vsau.ru

Verzilina T.V. graduate student, Voronezh State Agricultural University after K.D. Glinka
tverzilina@gmail.com

This research is based on the importance of valuating intangible assets for making investment decisions. It is an addition to a previous research study conducted by Chan, L. K. C. The main methodology of this research is the regression analysis between R&D investments (the type of intangible assets) and the company’s net income. The obtained results have been applied for the forecasting purposes for the company’s net income level.

Keywords: intangible assets, R&D investments, net income, regression analysis, making investment decisions, biotechnology sector, IT-sector

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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