G39 - Corporate Finance and Governance: OtherReturn

Results 1 to 7 of 7:

Verification of selected prediction models

Radana Šmídová, Jan Zadák

Oceňování 2024, 17(2):36-61 | DOI: 10.18267/j.ocenovani.296

This article aims to assess or verify the predictive ability of the selected prediction models and evaluate their strengths and weaknesses. The empirical study tests the predictive ability of these models on sporting goods chains or related businesses in the Czech Republic in the period of 2017 - 2022.

Analysis of Prague's commercial real estate market

Jakub Mašek, Radana Šmídová

Oceňování 2022, 15(2):55-76 | DOI: 10.18267/j.ocenovani.278

The article aims to analyze development of Prague's commercial real estate market. The first part of the article focuses on complex breakdown of different factors responsible for current price development including permission processes analysis, tax system analysis and analysis of situation on construction and mortgage markets. Another part of article then aims to propose set of various steps on state and municipal level that would help to create an environment suitable for prompt and effective construction with end goal of solving current housing crises.

Regulated asset base and its impact on the profit of energy commodity distributors

Jakub Mašek, Radana Šmídová

Oceňování 2021, 14(1):47-64 | DOI: 10.18267/j.ocenovani.259

The article addresses the topic of profit calculation of companies involved in the energy distribution sector. These companies naturally have a monopoly position and therefore the price of their distribution services (including level of profit) is set by the central regulatory authority. Mainly to prevent the existence of market inefficiencies. The article then describes the mechanism of profit calculation using regulatory asset base and application of weight average cost of capital that shall ensure appropriate profit level guaranteeing a return on investments to distribution infrastructure. The last part composes of the financial analysis of selected distribution companies.

Total amount and structure of compensation for corporate executives: case study Germany

Jakub Mašek, Radana Šmídová

Oceňování 2020, 13(3):3-17 | DOI: 10.18267/j.ocenovani.250

The aim of this article is to examine development of total amount and structure of compensation for corporate executives. The article contains basic overview about the discussion concerning extent of corporate executive compensation and analysis of time series with particular focus on renumeration structure. As case study were for easy accessibility of data and similarity with Czech corporate environment chosen companies quoted on German stock indexes - DAX, MDAX and SDAX.

Specifics of valuation in the drug development sector

Jakub Mašek, Radana Šmídová

Oceňování 2020, 13(1):53-64 | DOI: 10.18267/j.ocenovani.246

The aim of this article is to analyse specific aspects of valuation in drug development sector. The article is reacting to recent development around SARS-CoV-2 pandemic and aims to provide valuable information to professionals from investment community interested in opportunities in pharma and biotech sector. Consequently article involves deep analysis of the industry, its dynamics and industry specifics that are determining for company valuation.

The prognosis of sales of private dental practices

Radana Šmídová

Oceňování 2019, 12(3):55-62 | DOI: 10.18267/j.ocenovani.235

A medical practice is characterized by a series of dissimilarities compared to other kinds of business. The value is primarily created by unidentifiable intangible assets, the goodwill is determined by the practitioner, the value of material assets represents a small part on total value. The article focuses on the prognosis of sales of private dental practices.

The prognosis of sales of medical practices dependent on capitation payments

Radana Šmídová, Jaroslava Holečková

Oceňování 2018, 11(3):43-52 | DOI: 10.18267/j.ocenovani.216

A medical practice is characterized by a series of dissimilarities compared to other kinds of business. The value is primarily created by unidentifiable intangible assets, the goodwill is determined by the practitioner, the value of material assets represents a small part on total value, and the incomes are affected by the amount of the capitation payment. The article focuses on the prognosis of sales of medical practices dependent on capitation payments. The prognosis works on the quantitative estimate of patients, the estimated amount of the capitation payments and an estimated number of operations per a patient.