JOURNAL OF ACCOUNTING AND FINANCE
How Intangible Assets Affect the Corporate Financial Performances and How It Varies from Sector – to – Sector?
Author(s): Geoffrey VanderPal
Citation: Geoffrey VanderPal, (2019) "How Intangible Assets Affect the Corporate Financial Performances and How It Varies from Sector – to – Sector?", Journal of Accounting and Finance, Vol. 19, ss. 8, pp. 189-208
Article Type: Research paper
Publisher: North American Business Press
Abstract:
To explore the varied perspectives of intangible assets and corporate financial performance nexus, this study employs various measures, i.e. Generalized Method of Moments (GMM). Analysis reveals significant variances in different asset classes and in different sectors. The findings provide insights in risk-return paradigm of intangible investments and the successive returns besides helping the policy makers to settle the priority sector to get the expected result in line with the country’s investment policy.