Uwarunkowania wyceny przedsiębiorstw realizujących projekty innowacyjne
Conditional Valuation of Companies Implementing Innovative Projects

Summary/Abstract: Purpose – he implementation of innovative projects is one of the factors that affects the value of an enterprise. This is reflected in the higher value of companies that carry out innovative activities and implement its results in relation to traditional companies. The aim of the article is to analyze the determinants of valuation of companies implementing innovative projects. Design/methodology/approach – Literature analysis and deductive reasoning were used to identify the determinants of the valuation of innovative companies. Findings – The subject of the study was the identification of factors that influence the creation of the value of an enterprise pursuing an innovative activity. The analysis focused on the conditioning of innovative actions that have an impact on the value of an enterprise. Originality/value – Research in the field of enterprise valuation of innovative projects is an important research area in the context of both processes and value measurement.

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