查看文章

Prestige, reputation, brand, image simply “enterprise goodwill” as an economic phenomenon has attracted attention of economic experts since the nineteenth century. Even though there are many various methodologies and approaches, its evaluation and quantification is still a challenge. Identification of key sources of goodwill creation and its management is the challenge for managers of enterprises. Which determinants are able to create enterprise goodwill – this question is the main aim in this study. This study identifies significant sources of the enterprise goodwill creation based on the residual income in the Slovak Republic. The data set of Slovak enterprises, which consists of 11483 financial statements of Slovak enterprises in 2016, was created for the research. As a main statistical method the multiple linear regression analysis is used. Based on the results we have identified return on equity, net income previous year, retained earning prior years, valuable rights, marketing costs and investments to the plant as key sources of enterprise goodwill creation. Additionally, we have created an econometric model, which could be used for evaluation of enterprise goodwill by companies` management.