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Published in:
2021 | OriginalPaper | Chapter
The Influence of Intangible Assets in the Company Performance: The Case of the World’s Most Profitable Corporations
Author : Radu-Alexandru Șerban
Published in: Organizations and Performance in a Complex World
Publisher: Springer International Publishing
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Abstract
Intangible assets are no longer a competitive advantage, but a must if a company wants to create value for the long-term and maintain performance at a high level compared with its peers. Due to the various factors that contribute to the performance of a company, there are a plethora of methods to measure the impact of each one. This paper’s objective is to measure the performance of the company, with a focus on the contribution of the intangible assets. To fulfil this objective, financial ratios will be used, and a method (‘Calculated Intangible Value’) to quantify the impact of intangible assets. By applying a multiple discriminant analysis, two functions will result, a general one, and another considering the sector of activity, which will be used to calculate a score for the 259 companies, from the Global Fortune 500 most profitable companies in the world.