haku: @indexterm EXPENDITURE / yhteensä: 189
viite: 20 / 189
| Tekijä: | Heiens, R. A. Leach, R. T. Mcgrath, L. C. |
| Otsikko: | The contribution of intangible assests and expenditure to shareholder value |
| Lehti: | Journal of Strategic Marketing
2007 : MAY-JUL, VOL. 15:2-3, p. 149-159 |
| Asiasana: | expenditure intangible assets shareholder value |
| Kieli: | eng |
| Tiivistelmä: | This study examines the role of intangible assests and expenditures in the search for shareholder value. This study assesses the impact of intangible assets and expenditures on a direct measure of corporate shareholder accountability, market-adjusted holding period returns, recognizing the limitation of traditional financial measures of performance. The results indicate that advertising, goodwill, research and development do not have significant positive impact on shareholder value, as measured by holding period returns. Only intangible assets have a positive impact on shareholder value. |
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