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Network of Intangible Resources on the Example of Technology Sector

Author

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  • Norbert Arszulowicz

Abstract

Purpose: The aim of the article is to examine the impact of corporate intangible resources, such as goodwill, intangible assets, research and development (RandD), and marketing on corporate financial performance (ROA, ROE) in technology enterprises from index SandP 500. Design/Methodology/Approach: Intangible resources have been defined by four independent variables and corporate financial performance by two dependent variables. Additionally, there have been used two control variables: size and leverage. Author has used Fixed Effects Model (FEM) to examine the impact of intangible resources on financial performance. Findings: Research results show that intangible resources such as intangible assets have the significant impact on ROA and ROE in tecdhnology enterprises from index SandP 500 during the analyzed period from 2019 to 2023 (p

Suggested Citation

  • Norbert Arszulowicz, 2025. "Network of Intangible Resources on the Example of Technology Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 308-321.
    • Handle: RePEc:ers:journl:v:xxviii:y:2025:i:1:p:308-321
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    References listed on IDEAS

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    1. Baruch Lev & Stefano Zambon, 2003. "Intangibles and intellectual capital: an introduction to a special issue," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 597-603.
    2. Ikujiro Nonaka, 1994. "A Dynamic Theory of Organizational Knowledge Creation," Organization Science, INFORMS, vol. 5(1), pages 14-37, February.
    3. Carol Corrado & Jonathan Haskel & Cecilia Jona-Lasinio & Massimiliano Iommi, 2022. "Intangible Capital and Modern Economies," Journal of Economic Perspectives, American Economic Association, vol. 36(3), pages 3-28, Summer.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Intangible resources; technology enterprise; SandP 500; Fixed Effects Model (FEM); Return on Assets; Return on Equity.;
    All these keywords.

    JEL classification:

    • C01 - Mathematical and Quantitative Methods - - General - - - Econometrics
    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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