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.

中文翻译：

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内部产生的商誉指标分析：以斯洛伐克共和国为例

摘要背景和目的：了解商誉价值的关键指标可有助于其有效管理和企业市场价值的增长。这项研究的目的是确定各个商誉指标。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/方法：纸质数据包括2017年斯洛伐克企业的11,483份财务报表。企业剩余收益的价值表示商誉的价值。用于识别商誉指标的输入数据代表15个财务-经济变量。搜索数据中的异常值，并通过四分位数范围将其删除。还通过确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。通过皮尔逊相关系数和相关矩阵的显着性检验检验了商誉与其潜在指标之间的统计学显着相关性。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的显着相关性，这代表了其潜在的生命指标。结论：书面调查结果为商誉管理带来了新的可能性，这可能会创造公司必不可少的竞争优势。对于科学界来说，调查结果代表了潜在商誉指标的来源，这些指标可用于在未来的研究中创建新的商誉估价模型。