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The role of intangible assets and liabilities in firm performance

AbstractEconomics-related theories propound that intangible assets drive corporate financial performance. The resource-based theory, for example, posits that firms in a similar line of business have different performances (Marzo, 2014), Because intangibles are one of the factors measuring the financ...

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Bibliografiske detaljer
Principais autores: Elham Hamidi, Maedeh Mahmoodie Deh Alinaghi
Format: Artigo
Sprog:Persa
Udgivet: Khatam University 2020-01-01
Serier:پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد
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Online adgang:https://jopa.khatam.ac.ir/article_154200_eebc535bce14e453b5839f5c5998f230.pdf
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