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
82
| LEADER | 01957nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1746036 | ||
| 024 | |3 10.21608/abj.2019.147393 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 541867 |a Ismail, Mawaheb Abdel-Aziz |e Author | ||
| 245 | |a Implications of Intangiblés Assets on Firm Value and Financial Performance: |b An Empirical Study on Companies Listed on Egyptian Stock Exchange | ||
| 260 | |b جامعة طنطا - كلية التجارة - قسم المحاسبة |c 2019 |g يونيو | ||
| 300 | |a 29 - 60 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a الشركات |a القيمة الثابتة |a الأداء المالي |a الأصول غير الملموسة |a البورصة المصرية | ||
| 692 | |b Intangibles Assets |b Tobin's Q |b Current Ratio |b Total Assets Turn over |b Intensity of Intangible Assets | ||
| 773 | |4 الاقتصاد |6 Economics |c 029 |e Journal of Accounting Research |f Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ |l 001 |m ع1 |o 1541 |s مجلة البحوث المحاسبية |v 006 |x 2682-3446 | ||
| 856 | |n https://abj.journals.ekb.eg/article_147393.html |u 1541-006-001-029.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1004420 |d 1004420 | ||
عناصر مشابهة
-
Effect of Intellectual Capital on Firm Value and Financial Performance: An Empirical Study on Companies Listed on Egyptian Stock Exchange
بواسطة: Ismail, Mawaheb Abdel-Aziz منشور: (2020) -
Effect of Audit Quality on Earnings Quality Given Firm`s Operational Characteristics: An Empirical Study on Companies Listed on the Egyptian Stock Exchange
بواسطة: Ismail, Mawaheb Abdel-Aziz منشور: (2020) -
Influence of Firms' Operational Characteristics and Corporate Governance Attributes on Forward-Looking Information Disclosure: An Empirical Study on Companies Listed on Egyptian Stock Exchange
بواسطة: Ismail, Mawaheb Abdel-Aziz منشور: (2021) -
The Impact of Corporate Social Responsibility on Firm Value and Financial Performance: An Empirical Study on Companies Listed in Egyptian Stock Exchange
بواسطة: Baroma, Bassam Samir Mohamed منشور: (2017) -
The Effect of Capital Structure, Total Assets Turnover and Liquidity on the Financial Performance of Companies Listed on the Egyptian Stock Exchange
بواسطة: Abo Alkomsan, Asmaa Ahmed منشور: (2024)
