How Intangible Assets Affect the Corporate Financial Performances and How It Varies from Sector–to–Sector?

VanderPal, G. (2019). How Intangible Assets Affect the Corporate Financial Performances and How It Varies from Sector – to – Sector?. Journal of Accounting and Finance, 19(8). DOI/10.33423/jaf.v19i8.2624

20 Pages Posted: 8 Feb 2020

Date Written: December 30, 2019

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 policymakers to settle the priority sector to get the expected result in line with the country’s investment policy.

Keywords: Intangible Assets, Corporate Finance, Financial Performance, investment policy, sector performance

JEL Classification: G, M

Suggested Citation

VanderPal, Geoffrey, How Intangible Assets Affect the Corporate Financial Performances and How It Varies from Sector–to–Sector? (December 30, 2019). VanderPal, G. (2019). How Intangible Assets Affect the Corporate Financial Performances and How It Varies from Sector – to – Sector?. Journal of Accounting and Finance, 19(8). DOI/10.33423/jaf.v19i8.2624. Available at SSRN: https://ssrn.com/abstract=3521962

Geoffrey VanderPal (Contact Author)

Purdue University Global ( email )

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