The Impact of Intangible Assets Internally Developed on the Market Value of Companies "A Field Study in the Pharmaceutical Companies in Jordan."

Osama Omar Jaara and Khalid Abdul Rahman Elkotayni

Accounting and Finance Research, 2016, vol. 5, issue 2, 154

Abstract: This study aims to investigate the impact of intangible assets internally generated (development costs, and patents) in the market value of pharmaceutical companies in Jordan. The study population of financial employees (Auditors, analysts, accountants) working in six Jordanian pharmaceutical companies, the sample was chosen randomly consisted of 62 financials. The study data were collected through the development of a questionnaire. The results showed that investment in intangible assets strongly affect maximize the market value of Jordanian pharmaceutical companies .It has also shown to maintain the confidentiality of information of manufacturing of patents to conserve the competitive position of the pharmaceutical companies for a long time. The study supports the success of the Jordanian pharmaceutical companies to maximize their competitiveness through development costs and patents.

Date: 2016
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