Network of Intangible Resources on the Example of Technology Sector

Norbert Arszulowicz

European Research Studies Journal, 2025, vol. XXVIII, issue 1, 308-321

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

Keywords: Intangible resources; technology enterprise; SandP 500; Fixed Effects Model (FEM); Return on Assets; Return on Equity. (search for similar items in EconPapers)
JEL-codes: C01 E22 G32 O34 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xxviii:y:2025:i:1:p:308-321

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