Development of a knowledge-based competitor evaluation method

Project goal:

This project aims to continue the work successfully carried out in 2023-2024 with the support of the Batthyány Lajos Foundation. As a continuation of our research, we would like to verify the methodology developed for Hungary based on the stock exchange databases of developed countries that document the purchase and sale of a large number of companies. In these databases, goodwill and knowledge capital are explicitly displayed during company sales, and thus the knowledge capital derived from the balance sheet data can be verified. If the knowledge capital determined with our own methodology and the goodwill-based knowledge capital values ​​calculated based on the stock exchange databases of developed countries differ, we will investigate the methodological reasons for this and correct our methodology developed for Hungary based on these.

Professional content:

During the previous research, we purchased access to part of the KSH databases. By expanding this data set (from KSH and other sources), we created the Hungarian analysis database, which was made from the relevant data of the annual reports of all domestic enterprises between 2009-2021. We will supplement this database with the 2022-2024 data to update the domestic model by continuing the cooperation with KSH.
In addition, we plan to obtain relevant data from listed companies in the USA, as well as Germany, Austria and the V4 countries. Within the framework of this project, we will create the basis for the implementation of the planned research by organizing these databases.
After cleaning and filtering the data, economic and mathematical modeling and model validation tasks must be performed.
Lead researchers of the project: Dr. György Boda and Dr. Ferenc Kiss

Project duration: 1 June, 2025 – 31 May, 2026


Funding organization: Batthyány Lajos Foundation, Boda&Partners Ltd.



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