دانلود رایگان مقاله انگلیسی تأثیر سرمایه گذاری در دارایی های نامشهود بر عملکرد شرکت ها در هند - امرالد 2018

عنوان فارسی
تأثیر سرمایه گذاری در دارایی های نامشهود بر عملکرد شرکت ها در هند
عنوان انگلیسی
Impact of investment in intangible assets on corporate performance in India
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
28
سال انتشار
2018
نشریه
امرالد - Emerald
فرمت مقاله انگلیسی
PDF
نوع مقاله
ISI
پایگاه
اسکوپوس
کد محصول
E9360
رشته های مرتبط با این مقاله
مدیریت، اقتصاد، حسابداری
گرایش های مرتبط با این مقاله
مدیریت کسب و کار، مدیریت عملکرد، اقتصاد مالی، حسابداری مالی
مجله
مجله بین المللی حقوق و مدیریت - International Journal of Law and Management
دانشگاه
Guru Nank Dev University Amritsar India
کلمات کلیدی
دارایی های نامشهود، روش مانیتورینگ دارایی نامشهود، رگرسیون داده های پنل، Tobin's Q، هند
doi یا شناسه دیجیتال
https://doi.org/10.1108/IJLMA-05-2017-0127
۰.۰ (بدون امتیاز)
امتیاز دهید
چکیده

Abstract


Purpose The current paper aims to evaluate the impact of investment in Intangible Assets on the corporate performance of Indian companies for a period of twelve years from 2001-2012. Design/Methodology Intangible assets have been measured using the ‘Intangible Assets Monitor’ method developed by Sveiby (1997). Findings The results of Panel Data Regression model reveal that Intangible Assets affect performance of companies positively after controlling for firm size, age, leverage, physical capital intensity, market share, risk, industries and year dummy. Originality/Value Specifically considering India, the research related to the association between Intangible Assets and performance is undersized. Thus, the present study would contribute to the existing literature comprehensively. Practical implications The study is of immense importance to the corporate managers in improving managerial insight into the significance of investment in Intangible Assets. The results direct Indian managers to understand and realize the importance of Intangible Assets and keenly invest in R&D, technology, software, advertising, CRM and human resources to further augment their performance.

نتیجه گیری

4. Conclusion


The present study evaluates the impact of Intangible Assets on the performance of Indian companies. The results report a positive and significant relation between Intangible Assets and performance. Resultantly the study is of immense importance to the corporate managers in improving managerial insights into the significance of investment in Intangible Assets. The results direct Indian managers to understand and realize the importance of Intangible Assets and keenly invest in R&D, technology, software, advertising, CRM and human resources to further augment their performance. Gone are the days when investment in fixed assets carried supreme importance. Rather the unobserved and unscathed assets bear equal relevance and significance. Also such investment would be more fruitful to large sized companies, older in age and with high physical capital intensity. Investment in Intangible Assets should be a part of strategic intent of managers. In order to be distinct and inimitable they should encourage investment in Intangible Assets. Such investment would definitely strengthen their internal resources and capabilities and become a source of sustained competitive advantage. Since there is less empirical work available on intangibles in India, so the researchers can definitely look for exploring corporate attributes affecting investment preferences of managers towards intangible assets. Also managerial perception towards investment in intangible assets can be evaluated. Research can also be conducted across countries to know the differences in managerial behavior and other factors leading to investment in intangible assets.


بدون دیدگاه