An Empirical Test of the Impact of Intangible Assets on Enterprise Performance of Chinese Social Services Listed Companies
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 companys impact on the business performance insignificantly.
Zhang Ruiwen Guan Honghui
School of Management,University of Science and Technology of China,Hefei ,P.R.China,230026
国际会议
The 7th International Conference on Innovation and Management(第七届创新与管理国际会议 ICIM 2010)
武汉
英文
1373-1377
2010-12-04（万方平台首次上网日期，不代表论文的发表时间）