Determinants of Intangible Investments in Iranian Firms

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RAHMANI ALI; AREFMANESH ZOHREH

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Journal: JOURNAL OF FINANCIAL MANAGEMENT STRATEGY Year:2017 | Volume:5 | Issue:2 (17) Page(s): 77-99

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Title

Determinants of Intangible Investments in Iranian Firms

Author(s)

RAHMANI ALI | AREFMANESH ZOHREH | Issue Writer Certificate

Keywords

intangible assetsQ1

Barriers to EntryQ2

Firm Specific CharacteristicsQ1

Industry Specific CharacteristicsQ2

Corporate GovernanceQ2

Abstract

The aim of this research is to investigate determinants of firm's intangible investments. The model of Arefmanesh and Rahmani (1394) was used to measure unrecorded and total intangibles. According to literature, Determinants were identified. Structural Equation Model by Partial Least Squares (PLS) path modeling was used to analyze determinants of firm's intangible investments. Analyzing of data panel of 143 firms from 1386 to 1392 indicate Firm Specific Characteristics have significant influence in intangible investments. Firm's Profitability and leverage have positive influence and firm's size has negative influence on firm's intangible investments. Furthermore, results indicate positive effects of industry kind on intangible assets. On the other hand, high and intermediate high tech firms do more intangible investments. Additionally results show that Barriers to Entry have negative effect on firm's intangible investments. According to research findings from Corporate Governance mechanisms, only size of board of directors and institutional owners have negative influence and independence of board have positive influence on intangible assets.

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APA: Copy

RAHMANI, ALI, & AREFMANESH, ZOHREH. (2017). Determinants of Intangible Investments in Iranian Firms. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, 5(2 (17) ), 77-99. SID. https://sid.ir/paper/261679/en

Vancouver: Copy

RAHMANI ALI, AREFMANESH ZOHREH. Determinants of Intangible Investments in Iranian Firms. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY[Internet]. 2017;5(2 (17) ):77-99. Available from: https://sid.ir/paper/261679/en

IEEE: Copy

ALI RAHMANI, and ZOHREH AREFMANESH, “Determinants of Intangible Investments in Iranian Firms,” JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, vol. 5, no. 2 (17) , pp. 77–99, 2017, [Online]. Available: https://sid.ir/paper/261679/en

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