Inderscience Publishers

Assessing the value of intangible assets: evidence from Japanese firms

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This study contributes to the literature on market signalling and resource-based view by examining the relationship between intangible assets, value, value outperformance and its sustainability within a sample of public Japanese firms.
Results suggest that intangibles are positively related to either firm’s value (R&D intensity and human capital) or value outperformance (R&D intensity and advertising intensity). Besides, our findings also suggest that intangible investments above industry average (human capital) increase the odd of being an outperformer firm.

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