Ocenění vysílacích práv k nejvyšší české fotbalové soutěži

The main objective of this diploma thesis is to put the value of Czech first football league broadcasting rights to the market test. In the theoretical part of the thesis, intangible assets are defined and classified with a focus on broadcasting rights. Subsequently, standard intangible assets valuation methods are described with the emphasis on less common approach – hedonic pricing model, which will be applied in the analytical part. In the analytical part of the thesis, the valuation or more precisely the testing of the broadcasting rights value is carried out using hedonic models. Furthermore, two additional methods are employed to test the market value including the comparative method, which provides another methodical point of view. In conclusion, the results of the analytical part are discussed and evaluated.