Implications of Intangiblés Assets on Firm Value and Financial Performance: An Empirical Study on Companies Listed on Egyptian Stock Exchange
| المصدر: | مجلة البحوث المحاسبية |
|---|---|
| الناشر: | جامعة طنطا - كلية التجارة - قسم المحاسبة |
| المؤلف الرئيسي: | Ismail, Mawaheb Abdel-Aziz (Author) |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2019
|
| الشهر: | يونيو |
| الصفحات: | 29 - 60 |
| DOI: |
10.21608/abj.2019.147393 |
| ISSN: |
2682-3446 |
| رقم MD: | 1004420 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Intangibles Assets | Tobin's Q | Current Ratio | Total Assets Turn over | Intensity of Intangible Assets
|
| رابط المحتوى: |
عدد مرات التحميل
74
| المستخلص: |
The paper examines the relation between firms' intangible assets and firm's value and financial performance for a sample of firms listed on the Egyptian Stock Exchange during the period from 2000 through 2014. I predict that the level of investment in intangible assets has a positive impact on firm's value, and firm's liquidity and activity levels as measures of financial performance. Results reveal that the level of intangibles has a positive impact on firm's value measured by Tobin's Q. Firm's liquidity is not significantly affected by level of intangibles. Moreover, the level of intangibles has a significant impact on firm's activity, on the aggregate level. However, the intensity of intangible investment has no significant impact on firm's activity level. |
|---|---|
| ISSN: |
2682-3446 |
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