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Intellectual capital as an indicator of investment attractiveness of companies

УДК 657.9

ISSN 2709-4707

Category: Economy

The article discusses the relationship between investments in research and development (R & D), inflows of foreign investment and gross domestic product (GDP). As the main hypothesis of the study, it was suggested that intellectual capital has a significant impact on the financial result of the company, the degree of this influence can be revealed using the methods of economic and mathematical modeling. In the proposed study, mathematical modeling methods were used; data from open sources were used as quantitative data: statistical agencies, stock markets and from the sites of the companies under study. A correlation-regression analysis of the relationship between investments in R & D and the company’s net profit, the value of the structural capital and the average number of personnel was carried out.

Keywords: intellectual capital, intellectual capital components, financial indicators