The impact of intangibles on firm growth

被引：35

作者：

Denicolai, Stefano ^{[1
]}

Ramusino, Enrico Cotta ^{[2
]}

Sotti, Francesco ^{[1
]}

机构：

[1] Univ Pavia, I-27100 Pavia, Italy

[2] Univ Pavia, Fac Econ, I-27100 Pavia, Italy

来源：

TECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT | 2015年 / 27卷 / 02期

关键词：

firm size; externally generated intangible; intangible assets; resource-based view; RESOURCE-BASED VIEW; EXTERNAL TECHNOLOGY ACQUISITION; ASSET MANAGEMENT FRAMEWORK; KNOWLEDGE ASSETS; STRATEGIC MANAGEMENT; MANUFACTURING FIRMS; PRODUCT DEVELOPMENT; OPEN INNOVATION; CAPTURING VALUE; VALUE CREATION;

D O I：

10.1080/09537325.2014.959484

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This study investigates and measures the impact of intangibles on firm growth. We distinguish between internally and externally generated intangible assets and analyse the role played by firm size, measuring if it can alter the relationship between intangibles and performance. In doing so, we combine the resource-based view of the firm - as a cornerstone for this survey - with accounting principles. In particular, we focus on intangible 'assets' recorded in firms' books according to international accounting standards. The empirical analysis explores a proprietary database of 294 listed companies headquartered in Europe. Findings confirm that intangibles are crucial in fostering firm performance, show that this effect varies with firm size and that an additional boost is created by externally generated intangibles.

引用

页码：219 / 236

页数：18

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