{"id":"https://openalex.org/W4400566178","doi":"https://doi.org/10.1080/23322039.2024.2375341","title":"Intangible assets, firm value, and performance: does intangible-intensive matter?","display_name":"Intangible assets, firm value, and performance: does intangible-intensive matter?","publication_year":2024,"publication_date":"2024-07-10","ids":{"openalex":"https://openalex.org/W4400566178","doi":"https://doi.org/10.1080/23322039.2024.2375341"},"language":"en","primary_location":{"id":"doi:10.1080/23322039.2024.2375341","doi":"https://doi.org/10.1080/23322039.2024.2375341","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23322039.2024.2375341","pdf_url":null,"source":{"id":"https://openalex.org/S2765075218","display_name":"Cogent Economics & Finance","issn_l":"2332-2039","issn":["2332-2039"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","doaj","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Economics &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.1080/23322039.2024.2375341","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103320196","display_name":"Panern Intara","orcid":"https://orcid.org/0009-0007-7314-3300","observed_orcids":["https://orcid.org/0009-0007-7314-3300"]},"institutions":[{"id":"https://openalex.org/I131868736","display_name":"Prince of Songkla University","ror":"https://ror.org/0575ycz84","country_code":"TH","type":"education","lineage":["https://openalex.org/I131868736"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Panern Intara","raw_affiliation_strings":["Department of Business Administration, Faculty of Management Sciences, Prince of Songkla University, Hatyai, Thailand"],"raw_orcid":"https://orcid.org/0009-0007-7314-3300","affiliations":[{"raw_affiliation_string":"Department of Business Administration, Faculty of Management Sciences, Prince of Songkla University, Hatyai, Thailand","institution_ids":["https://openalex.org/I131868736"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5099068175","display_name":"Nittikorn Suwansin Nittikorn Suwansin","orcid":"https://orcid.org/0009-0005-9228-434X","observed_orcids":["https://orcid.org/0009-0005-9228-434X"]},"institutions":[{"id":"https://openalex.org/I131868736","display_name":"Prince of Songkla University","ror":"https://ror.org/0575ycz84","country_code":"TH","type":"education","lineage":["https://openalex.org/I131868736"]}],"countries":["TH"],"is_corresponding":true,"raw_author_name":"Nittikorn Suwansin","raw_affiliation_strings":["Department of Accounting, Faculty of Management Sciences, Prince of Songkla University, Hatyai, Thailand"],"raw_orcid":"https://orcid.org/0009-0005-9228-434X","affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Management Sciences, Prince of Songkla University, Hatyai, Thailand","institution_ids":["https://openalex.org/I131868736"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5099068175"],"corresponding_institution_ids":["https://openalex.org/I131868736"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":10.8212,"has_fulltext":true,"cited_by_count":32,"citation_normalized_percentile":{"value":0.98117583,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":100},"biblio":{"volume":"12","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9883000254631042,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9883000254631042,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.003599999938160181,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":1.0},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9679999947547913},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.8140000104904175},{"id":"https://openalex.org/keywords/goodwill","display_name":"goodwill","score":0.9980000257492065},{"id":"https://openalex.org/keywords/research-and-development","display_name":"research and development","score":0.9950000047683716},{"id":"https://openalex.org/keywords/tobin-s-q","display_name":"Tobin's Q","score":0.9890000224113464},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9900000095367432},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":1.0},{"id":"https://openalex.org/keywords/thai-listed-companies","display_name":"Thai listed companies","score":0.8270000219345093}],"concepts":[{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.5747043490409851},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5587107539176941},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5519848465919495},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35970914363861084},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3339928686618805},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.20878511667251587},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.13754239678382874},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.1255592703819275},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.11399000883102417}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1080/23322039.2024.2375341","doi":"https://doi.org/10.1080/23322039.2024.2375341","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23322039.2024.2375341","pdf_url":null,"source":{"id":"https://openalex.org/S2765075218","display_name":"Cogent Economics & Finance","issn_l":"2332-2039","issn":["2332-2039"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","doaj","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Economics &amp; Finance","raw_type":"journal-article"},{"id":"pmh:oai:econstor.eu:10419/321533","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/321533","pdf_url":"https://www.econstor.eu/bitstream/10419/321533/1/10.1080_23322039.2024.2375341.pdf","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"doc-type:article"},{"id":"pmh:oai:RePEc:taf:oaefxx:v:12:y:2024:i:1:p:2375341","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/23322039.2024.2375341","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:147df946aea14667a69ecc9acb292956","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/147df946aea14667a69ecc9acb292956","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Economics & Finance, Vol 12, Iss 1 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1080/23322039.2024.2375341","doi":"https://doi.org/10.1080/23322039.2024.2375341","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23322039.2024.2375341","pdf_url":null,"source":{"id":"https://openalex.org/S2765075218","display_name":"Cogent Economics & Finance","issn_l":"2332-2039","issn":["2332-2039"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","doaj","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Economics &amp; Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":84,"referenced_works":["https://openalex.org/W16028773","https://openalex.org/W186908485","https://openalex.org/W345530192","https://openalex.org/W578289928","https://openalex.org/W1507846642","https://openalex.org/W1556397042","https://openalex.org/W1607501147","https://openalex.org/W1910470428","https://openalex.org/W1971443941","https://openalex.org/W1971857744","https://openalex.org/W1988137452","https://openalex.org/W1996304633","https://openalex.org/W2001118196","https://openalex.org/W2012886108","https://openalex.org/W2029296858","https://openalex.org/W2034120210","https://openalex.org/W2040674337","https://openalex.org/W2041647009","https://openalex.org/W2047388831","https://openalex.org/W2047668383","https://openalex.org/W2053931391","https://openalex.org/W2062155918","https://openalex.org/W2062682518","https://openalex.org/W2073557147","https://openalex.org/W2102011463","https://openalex.org/W2106724556","https://openalex.org/W2108571290","https://openalex.org/W2108922153","https://openalex.org/W2109677662","https://openalex.org/W2115803192","https://openalex.org/W2121945169","https://openalex.org/W2137031862","https://openalex.org/W2137801997","https://openalex.org/W2139690494","https://openalex.org/W2140956556","https://openalex.org/W2160449301","https://openalex.org/W2165541700","https://openalex.org/W2198189408","https://openalex.org/W2268378803","https://openalex.org/W2471175541","https://openalex.org/W2496899960","https://openalex.org/W2518651519","https://openalex.org/W2525780017","https://openalex.org/W2562237049","https://openalex.org/W2604974647","https://openalex.org/W2612023899","https://openalex.org/W2737832169","https://openalex.org/W2763883112","https://openalex.org/W2784553750","https://openalex.org/W2789149533","https://openalex.org/W2793476892","https://openalex.org/W2797870676","https://openalex.org/W2890782667","https://openalex.org/W2899672395","https://openalex.org/W2946104700","https://openalex.org/W2950779560","https://openalex.org/W2953942230","https://openalex.org/W2965708278","https://openalex.org/W2968386552","https://openalex.org/W2976396345","https://openalex.org/W2977872750","https://openalex.org/W2984339753","https://openalex.org/W2990846714","https://openalex.org/W3008670085","https://openalex.org/W3025546284","https://openalex.org/W3028649748","https://openalex.org/W3042660458","https://openalex.org/W3048373805","https://openalex.org/W3091786996","https://openalex.org/W3121744426","https://openalex.org/W3122465802","https://openalex.org/W3124536214","https://openalex.org/W3125097298","https://openalex.org/W3186710358","https://openalex.org/W3199565477","https://openalex.org/W3203515561","https://openalex.org/W4239749316","https://openalex.org/W4240641419","https://openalex.org/W4244422442","https://openalex.org/W4308784449","https://openalex.org/W4317486024","https://openalex.org/W4382400519","https://openalex.org/W6665817117","https://openalex.org/W7065990934"],"related_works":["https://openalex.org/W7140041664","https://openalex.org/W7215444888","https://openalex.org/W7219416211","https://openalex.org/W7128801071","https://openalex.org/W4408412158","https://openalex.org/W3157770172","https://openalex.org/W2254593668","https://openalex.org/W7218882938","https://openalex.org/W3156595978","https://openalex.org/W2905979310"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,99,105,116,154,161],"effects":[4],"of":[5,11,24,30,59,108,119,164],"intangible":[6,12,25,31,35,109,120],"assets":[7,13,26,36,64,110,121],"and":[8,19,27,40,42,56,66,135,142,167,172],"all":[9],"components":[10,29],"on":[14,63,68,153,169],"Thai-listed":[15],"companies\u2019":[16],"firm":[17,60,112,130,140,170],"value":[18,23,107,113,118,141,171],"performance.":[20,143],"The":[21,76],"aggregate":[22,106,117],"three":[28,125],"assets,":[32],"namely":[33],"identifiable":[34],"(IIA),":[37],"goodwill":[38],"(GW),":[39],"research":[41],"development":[43],"(R&D),":[44],"were":[45,71,174],"used":[46,72],"as":[47,73],"test":[48,98],"variables.":[49,75],"Firm":[50],"value,":[51],"measured":[52],"by":[53],"Tobin\u2019s":[54],"Q,":[55],"two":[57,150],"measurements":[58],"performance,":[61],"return":[62,67],"(ROA)":[65],"equity":[69],"(ROE),":[70],"dependent":[74],"final":[77],"sample":[78],"includes":[79],"3,701":[80],"observations":[81,148],"for":[82,176,180],"ten":[83],"years":[84],"from":[85],"2012":[86],"to":[87,97],"2021":[88],"in":[89],"Thailand.":[90],"Ordinary":[91],"least":[92],"square":[93],"(OLS)":[94],"was":[95,122],"employed":[96],"hypotheses.":[100],"Estimated":[101],"results":[102],"show":[103],"that":[104,160],"affects":[111],"positively.":[114],"When":[115],"classified":[123],"into":[124,149],"components,":[126],"IIA":[127],"positively":[128,137],"impacted":[129,138],"value.":[131],"In":[132],"contrast,":[133],"GW":[134],"R&D":[136,168],"both":[139],"We":[144,158],"further":[145],"separated":[146],"our":[147],"groups":[151],"based":[152],"intangible-intensive":[155],"profile":[156],"(IIP).":[157],"confirmed":[159],"positive":[162],"impacts":[163],"IIA,":[165],"GW,":[166],"performance":[173],"higher":[175],"IIP":[177],"firms":[178],"than":[179],"non-IIP":[181],"firms.":[182]},"counts_by_year":[{"year":2026,"cited_by_count":22},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":2}],"updated_date":"2026-10-22T18:32:59.640997","created_date":"2024-07-12T00:00:00"}
