The Impact of Goodwill and Intangible Assets on the Value of Company's Assets

The present work describes a study that will examine the impact of goodwill and other intangible assets on the value of a company’s assets and on return on assets for Russian companies. Therefore, the general purpose of the proposal is to find the existent relations between variables by using econometric approaches. We will use sample of 1000 biggest Russian companies from Bloomberg database during the period of 5 years (from 2010 till 2014). More precisely, the results anticipated could advance our understanding of the goodwill impact on the value of a company’s assets and moreover explain the shifts in it. The thesis will begin with an introduction of the topic and discussion of the relevance to the current situation in the economy as a whole and particularly in Russia. Then two main hypotheses will be tested on 4 different samples of companies. Whether goodwill and intangible assets affect on the value of company assets. And whether goodwill and intangible assets affects on the return on assets.