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The Importance of Intangible Assets in the Hotel Industry: The Case of Croatia and Slovenia
Scientific Annals of Economics and Business Pub Date : 2018-09-01 , DOI: 10.2478/saeb-2018-0017
Mateja Jerman , Sandra Janković

Abstract Studies show an increasing importance of intangible assets (hereinafter IA) and a positive relationship between IA and company performance. The purpose of this paper is to analyse the importance of IA for Croatian and Slovene hotel companies and to find out whether companies with a higher share of intangibles are also more profitable. The analysis is based on publicly available financial statements for the five-year period, from 2011 to 2015. The results show that the average share of IA presented in the balance sheets of the analysed hotel companies is low in both countries. Moreover, we could not find a statistically significant relationship between the share of IA and the selected financial performance indicators. The results of our study show that despite the emphasised importance of IA in literature, the publicly available financial data of the selected hotel companies provides very limited information on IA for external stakeholders.

中文翻译:

无形资产在酒店业的重要性:克罗地亚和斯洛文尼亚的案例

摘要 研究表明,无形资产(以下简称 IA)的重要性日益增加,并且 IA 与公司绩效之间呈正相关。本文的目的是分析 IA 对克罗地亚和斯洛文尼亚酒店公司的重要性,并找出无形资产份额较高的公司是否也更有利可图。该分析基于 2011 年至 2015 年五年期间的公开财务报表。结果表明,在所分析的酒店公司的资产负债表中,IA 的平均份额在这两个国家都较低。此外,我们找不到 IA 份额与所选财务绩效指标之间的统计显着关系。我们的研究结果表明,尽管文献中强调了 IA 的重要性,
更新日期:2018-09-01
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