An Empirical Test of the Impact of Intangible Assets on Enterprise Performance of Chinese Social Services Listed Companies

被引:0
作者
Zhang Ruiwen [1 ]
Guan Honghui [1 ]
机构
[1] Univ Sci & Technol China, Sch Management, Hefei 230026, Peoples R China
来源
PROCEEDINGS OF THE 7TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, VOLS I AND II | 2010年
关键词
Social services; Intangible assets; Enterprise performance; Empirical test;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The data of Shanghai and Shenzhen stock market listed companies in various industries in China during 2003-2008 are selected in this paper. The authors compare the situation of intangible assets in different industries, and find that companies in different sectors of the amount of intangible assets are significantly different. Excluding the impact of scale of the company, we use intangible assets to total assets ratio of the relative amount of target. On the whole, the indicator of social services is higher than other companies. And then, selected 34 social service listed firms between 2003-2008 tests of intangible assets of the business performance. The results show that, the intangible assets of current social services listed company's impact on the business performance insignificantly.
引用
收藏
页码:1373 / 1377
页数:5
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