관광벤처기업의 위험성 평가와 개별자산이 기업가치에 미치는 기여도에 관한 연구

• 영문명: Risk Assessment of Tourism Venture Cooperate and Effect of Assets on Cooperate Value: Focus on KOSDAQ Firms
• 발행기관: 한국관광학회
• 저자명: 김기태
• 간행물 정보: 『관광학연구』제29권 제3호, 401~418쪽, 전체 18쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2005.12.31

영문 초록

Classifying tourism venture companies enlisted at KOSDAQ market into five sub-industries and applying risk measures of Markowitz, Domar and Musgrave, and Semi-Variance, author valuates the tourism venture companies based on their risk levels. The risk levels were analyzed using their accounting and financial sources, while for the valuation which was based on the correlation of risks and profits used were the methodologies of Feltham and Ohlson that are widely applied in manufacture. Also, nonlinear regression analysis was conducted on their convertible intellectual assets and their contribution to the intellectual assets of each tourism industry were compared and analyzed.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구방법과 절차

Ⅳ. 실증분석 결과

Ⅴ. 결론

참고문헌

키워드

위험평가 관광벤쳐 기업가치평가 지식자산