Assessment of Market and Book Value of Equity in Companies

That maximization of an entity's value is the main goal of business activity. Increasing of market value in companies is treated as equivocal with maximization of the owners' finance. During empirical investigations a measure for determination of a relation which occurred between market value of a particular entity and its book value was highlighted. Analysis of dependencies which occurred between market values in a particular entity and the value of resource capital at the disposal of this entity was extended with determination of the intensity and direction of correlative dependencies which occur between the variables. Book value of equity was assumed as a independent variable (X) while its market value as a dependent variable (Y)