A Contemporary Set of Factors for Estimating the Goodwill of Medium-Sized Enterprises

This paper aims to develop a modern set of factors influencing the formation of goodwill, which aligns with the current economic conditions and consumer attitudes. Given the inadequacy of existing valuation methods in addressing modern market dynamics, research was conducted to identify the intangible factors shaping goodwill and assign corresponding weights for medium-sized enterprises. Notably, the study incorporated perspectives from both entrepreneurs and consumers, fostering a balanced and comprehensive understanding of goodwill formation. By collecting data from both groups, the research enabled a comparative analysis of their views on enterprise value, specifically focusing on intangible goodwill factors.