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Assessing the value of intangible assets: evidence from Japanese firms

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  • Pablo Gonzalo Ramirez
  • Toyohiko Hachiya

Abstract

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.

Suggested Citation

  • Pablo Gonzalo Ramirez & Toyohiko Hachiya, 2008. "Assessing the value of intangible assets: evidence from Japanese firms," International Journal of Applied Management Science, Inderscience Enterprises Ltd, vol. 1(1), pages 55-74.
    • Handle: RePEc:ids:injams:v:1:y:2008:i:1:p:55-74
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