IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxviiiy2025i1p308-321.html
   My bibliography  Save this article

Network of Intangible Resources on the Example of Technology Sector

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://ersj.eu/journal/3904/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lu, Jinfeng & Dimov, Dimo, 2023. "A system dynamics modelling of entrepreneurship and growth within firms," Journal of Business Venturing, Elsevier, vol. 38(3).
    2. Olunifesi Adekunle Suraj, 2016. "Managing Telecommunications for Development: An Analysis of Intellectual Capital in Nigerian Telecommunication Industry," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 15(01), pages 1-30, March.
    3. Soufiane Mezzourh & Walid A Nakara, 2009. "Governance and innovation : A Knowledge-based approach [La gouvernance de l'innovation : une approche par la connaissance]," Post-Print halshs-01955966, HAL.
    4. M. Max Evans & Ilja Frissen & Anthony K. P. Wensley, 2018. "Organisational Information and Knowledge Sharing: Uncovering Mediating Effects of Perceived Trustworthiness Using the PROCESS Approach," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 17(01), pages 1-29, March.
    5. Chris Kimble & José Braga Vasconcelos & Álvaro Rocha, 2016. "Competence management in knowledge intensive organizations using consensual knowledge and ontologies," Information Systems Frontiers, Springer, vol. 18(6), pages 1119-1130, December.
    6. Maurizio Zollo, 1998. "Strategies or Routines ? Knowledge Codification, Path-Dependence and the Evolution of Post-Acquisition Integration Practices in the U.S. Banking Industry," Center for Financial Institutions Working Papers 97-10, Wharton School Center for Financial Institutions, University of Pennsylvania.
    7. Duniesky Feitó Madrigal & Alejandro Mungaray Lagarda & Michelle Texis Flores, 2016. "Factors associated with learning management in Mexican micro-entrepreneurs," Estudios Gerenciales, Universidad Icesi, vol. 32(141), pages 381-386, December.
    8. Yildiz, H. Emre & Murtic, Adis & Zander, Udo, 2024. "Re-conceptualizing absorptive capacity: The importance of teams as a meso-level context," Technological Forecasting and Social Change, Elsevier, vol. 199(C).
    9. David Vallat, 2015. "Une alternative au dualisme État-Marché : l’économie collaborative, questions pratiques et épistémologiques," Working Papers halshs-01249308, HAL.
    10. Gaviria-Marin, Magaly & Merigó, José M. & Baier-Fuentes, Hugo, 2019. "Knowledge management: A global examination based on bibliometric analysis," Technological Forecasting and Social Change, Elsevier, vol. 140(C), pages 194-220.
    11. Christoph P. Kiefer & Pablo Del Río González & Javier Carrillo‐Hermosilla, 2019. "Drivers and barriers of eco‐innovation types for sustainable transitions: A quantitative perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 155-172, January.
    12. Ahammad, Mohammad Faisal & Tarba, Shlomo Yedidia & Liu, Yipeng & Glaister, Keith W., 2016. "Knowledge transfer and cross-border acquisition performance: The impact of cultural distance and employee retention," International Business Review, Elsevier, vol. 25(1), pages 66-75.
    13. Liuan Wang & Lu (Lucy) Yan & Tongxin Zhou & Xitong Guo & Gregory R. Heim, 2020. "Understanding Physicians’ Online-Offline Behavior Dynamics: An Empirical Study," Information Systems Research, INFORMS, vol. 31(2), pages 537-555, June.
    14. Stefano D’Angelo & Angelo Cavallo & Antonio Ghezzi & Francesco Di Lorenzo, 2024. "Understanding corporate entrepreneurship in the digital age: a review and research agenda," Review of Managerial Science, Springer, vol. 18(12), pages 3719-3774, December.
    15. Anders Melander & Tomas Mullern & David Anderssson & Fredrik Elgh & Malin Löfving, 2022. "Bridging the Knowledge Gap in Collaborative Research—in Dialogues We Trust," Systemic Practice and Action Research, Springer, vol. 35(5), pages 655-677, October.
    16. Schilling, Melissa A. & Green, Elad, 2011. "Recombinant search and breakthrough idea generation: An analysis of high impact papers in the social sciences," Research Policy, Elsevier, vol. 40(10), pages 1321-1331.
    17. Joel M. David & François Gourio, 2023. "The Rise of Intangible Investment and the Transmission of Monetary Policy," Chicago Fed Letter, Federal Reserve Bank of Chicago, vol. 0, pages 1-8, August.
    18. Carmelina Bevilacqua & Yapeng Ou & Pasquale Pizzimenti & Guglielmo Minervino, 2019. "New Public Institutional Forms and Social Innovation in Urban Governance: Insights from the “Mayor’s Office of New Urban Mechanics” (MONUM) in Boston," Sustainability, MDPI, vol. 12(1), pages 1-24, December.
    19. Shahid Qureshi & Sarfraz Mian, 2021. "Transfer of entrepreneurship education best practices from business schools to engineering and technology institutions: evidence from Pakistan," The Journal of Technology Transfer, Springer, vol. 46(2), pages 366-392, April.
    20. Amalesh Sharma & Sourav Bikash Borah & Aditya Christopher Moses, 2024. "Achieving social and economic sustainability through innovations in transformative services: A case of healthcare organizations in an emerging market," Journal of the Academy of Marketing Science, Springer, vol. 52(5), pages 1366-1390, October.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xxviii:y:2025:i:1:p:308-321. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.