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학술저널

관광벤처기업의 위험성 평가와 개별자산이 기업가치에 미치는 기여도에 관한 연구

Risk Assessment of Tourism Venture Cooperate and Effect of Assets on Cooperate Value: Focus on KOSDAQ Firms

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한국관광학회.jpg

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.

ABSTRACT

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구방법과 절차

Ⅳ. 실증분석 결과

Ⅴ. 결론

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