Studia Humana 10 (3):19-29 (2021)

Abstract
The video game producers are currently in spotlight of market information services. Successes and huge budgets of such companies attract many readers. However, scientific studies related to this sector do not share the same popularity. A reflection on the source of value in this sector shows that what generates revenues is not disclosed in the report. Great examples are customers’ relationships or the value of employees creating the game code and story of the game. Video games producers sector presents a good combination of business and culture that allows reflection on financial characteristics of knowledge based companies. Prior studies show that market’s valuation takes into account unrecognised assets but capital-intensive character of a production and intangibility of a product and its assets causes problems with exact valuation. In this paper the author asks about the impact of the characteristics on the assessment of a financial condition. The research question in this paper is whether it is possible to use and interpret correctly popular discriminant analysis model for knowledge based entities on the example of video game companies. Results are applicable by analysts and managers of this sector and help to determine the usefulness of this method, but it still depends on assumptions and accounting policies. The reflection presented also broadens the discussion on financialisation because analysed companies can oppose this trend in a specific way.
Keywords No keywords specified (fix it)
Categories No categories specified
(categorize this paper)
ISBN(s)
DOI 10.2478/sh-2021-0015
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 64,107
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library

References found in this work BETA

No references found.

Add more references

Citations of this work BETA

No citations found.

Add more citations

Similar books and articles

Harmonization of Accounting for Public Sector Entities in Accordance with the Leading International Standards: A Comparison of Italy and Ukraine.Mariya Lalakulych, Igor Britchenko & Tetyana Hushtan - 2018 - Advances in Social Science, Education and Humanities Research. – Atlantis Press: Proceedings of the 2nd International Conference on Social, Economic and Academic Leadership (ICSEAL 2018) 217:169-176.
Harmonization of Accounting for Public Sector Entities in Accordance with the Leading International Standards: A Comparison of Italy and Ukraine.Mariya Lalakulych, Igor Britchenko & Tetyana Hushtan - 2018 - Advances in Social Science, Education and Humanities Research. – Atlantis Press: Proceedings of the 2nd International Conference on Social, Economic and Academic Leadership (ICSEAL 2018) 217:169-176.
Fiinancial Stability and Reform of the Financial System.Juraj Sipko - 2012 - Creative and Knowledge Society 2 (2):58-69.
Financial Markets: Masters or Servants?John Quiggin - 2011 - Politics and Society 39 (3):331-346.
Assessment of the Determinants of the Financial Security of Railways in Ukraine.Igor Britchenko, Bohomolova Nadia, Kravchenko Olga & Pinchuk Svitlana - 2018 - Financial and Credit Activity: Problems of Theory and Practice 4 (27):270-282.
Assessment of the Determinants of the Financial Security of Railways in Ukraine.Igor Britchenko, N. I. Bohomolova, S. S. Pinchuk & O. O. Kravchenko - 2018 - Financial and Credit Activity: Problems of Theory and Practice 4 (27):270-282.
Applying Kant’s Ethics to Video Game Business Models.Nandita Roy - 2021 - Business and Professional Ethics Journal 40 (1):109-127.

Analytics

Added to PP index
2021-07-16

Total views
1 ( #1,508,138 of 2,454,643 )

Recent downloads (6 months)
1 ( #449,377 of 2,454,643 )

How can I increase my downloads?

Downloads

Sorry, there are not enough data points to plot this chart.

My notes