Do marketing-related intangible assets affect the company's net income?

Завалій, Тетяна Олександрівна; Вікарчук, Ольга; Constantinou, Constantinos

doi:10.26642/ppa-2022-1(4)-3-14

Cited by 3 publications

(1 citation statement)

References 4 publications

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“…As a result, the study does not use the indicator of R&D costs but uses two calculation ratios that characterize the R&D of the companies. In addition, based on previous studies (Ievdokymov et al, 2020;Zavalii et al, 2022;Serpeninova et al, 2022) in our study used three control variables -Leverage, Size and Dummy variable for ICT sub-sectors. Use of these variables will allow to control for a significant effects of company size, level of borrowing capital, and unseen role of ICT sub-sectors affiliation.…”

Section: Methodsmentioning

confidence: 99%

Proceedings of 10th International Conference on Monitoring, Modeling & Management of Emergent Economy

2022

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The movement of Ukrainian guest workers in the direction of Poland until 2019 was predominantly transnational in nature, as there was a constant movement of labor migrants between the national spaces of Ukraine and Poland with financial participation in the economies of the two countries at the same time. This fact is confirmed by the results of empirical sociological researches conducted by the Ukrainian Institute of the Future, the Cedos analytical agency, the Personnel Service employment agency, the Gremi Personal, and the statistical data of the International Organization for Migration, the State Migration Service of Ukraine, the State Statistics Service of Ukraine, the Ministry of Family and Social Development of Poland. However, the trends changed dramatically due to the global COVID-19 epidemic, later in 2022 with the outbreak of the war in Ukraine. The desire for temporary, pendulum labor mobility gave way to the desire to leave Ukraine forever and settle abroad with the whole family. A new migration trend may be associated with the movement to Poland of Ukrainian men who come after the end of the war to reunite with their families, who were moved there earlier since the beginning of hostilities in Ukraine.

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Section: Methodsmentioning

confidence: 99%

Proceedings of 10th International Conference on Monitoring, Modeling & Management of Emergent Economy

2022

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Impact of intellectual capital on profitability: Evidence from software development companies in the Slovak Republic

Serpeninova

Lehenchuk

Mateášová

et al. 2022

Problems and Perspectives in Management

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Intellectual capital is the total value of all entity’s intangible resources (organizational, human, and customer). Effective management of intellectual capital in high-tech industries needs determination of its role in ensuring profitability and clarifying the direction of managerial and investment policy in intangible resources. The aim of this study is to investigate the impact of intellectual capital on the profitability of Slovak software development companies. Panel data regression analysis was used as the main research method to analyze the data of 16 Slovak software development companies for 2015–2019. The study designed and analyzed four panel data regression models with different dependent variables (Return on Assets, Net Profit Margin, Gross Profit Margin, Earnings Before Interest and Taxes Margin) and similar independent variables (Capitalized Development Costs, Software, Acquired Intangible Fixed Assets, Personnel Costs, Social Security Costs, Social Costs, and Total Costs of Economic Activity). The analysis of these models was carried out based on the fixed effects method. It was found that intellectual capital reflected in the financial statements of software development companies does not meet the information needs of stakeholders and does not have a significant direct impact on profitability. Only Acquired Intangible Fixed Assets had a direct positive impact on the profitability of software development companies in all four analyzed models, and some independent variables had a negative impact. It is proposed to expand the structure of financial reporting items that characterize the intellectual capital and improve the method of recognizing costs of various types as intangibles.

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Analysis of financial performance determinants: evidence from Slovak agricultural companies

Lehenchuk

Raboshuk

Valinkevych³

et al. 2022

Agric. resour. econ.

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Purpose. The purpose of the present study is to examine the determinants of the financial performance of the Slovak agricultural companies. Methodology / approach. Bibliometric analysis was applied to analyze the literature, the results of the review were visualized using VOSviewer software. Panel data regression analysis, which was carried out using the GRETL software, was chosen to be the main research method for analyzing the influence of determinants on financial performance measures. 527 Slovak agricultural companies’ activity over the period 2015–2019 was chosen as the object of the study. The analysis is carried out based on the publicly available financial information (financial statements, management reports, official company websites) and information available in the “FinStat” database. Regression analysis was performed according to four developed models based on the use of four different dependent variables (Return on Assets (ROA), Net Profit Margin (NPM), Return on Equity (ROE), Return on Sales (ROS)) and 10 independent variables same for all the models (Leverage, Long-Term Debt to Assets, Short-Term Debt to Assets, Debt to Equity, Capital intensity, Tangibility of Assets, Current Ratio, Size, Dummy variable for type of ownership, Dummy variable for legal form). Fixed Effects Method was chosen as an estimate panel data parameter on the base of F-statistics test, Breusch-Pagan test, and Hausman test use. Results. The obtained results confirm the hypothesis about the existence of a distinctive impact of financial performance determinants due to the availability of the specific environment and features typical for the Slovak agricultural sector. None of the independent variables applied has a significant effect simultaneously on Models 1–4. We observed a negative significant impact at the 1 % level of l_Size on ROA and ROE of the Slovak agricultural companies. CapInt also has a negative significant impact on NPM and ROE. DtoE is found to have a positive impact on ROE. The complete lack of influence of AsTang in determining financial performance was revealed. The used dummy variables (DVTO, DVLF) were excluded from the composition of Models 1–4 during the regression analysis due to the availability of exact collinearity. Originality / scientific novelty. The uniqueness of the present study is that we identify the impact of the financial performance determinants specifically for the Slovak agricultural companies considering the specifics of the Slovak agricultural market in the context of the current problems in the sector of the economy being investigated. Practical value / implications. The obtained results can be used to improve the management decisions of the Slovak agricultural companies, to critically evaluate the state policy in the agricultural sector in the Slovak Republic, as well as clarify the recommendations given by various institutions to improve this sector of the economy.

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Do marketing-related intangible assets affect the company's net income?

Cited by 3 publications

References 4 publications

Proceedings of 10th International Conference on Monitoring, Modeling & Management of Emergent Economy

Proceedings of 10th International Conference on Monitoring, Modeling & Management of Emergent Economy

Impact of intellectual capital on profitability: Evidence from software development companies in the Slovak Republic

Analysis of financial performance determinants: evidence from Slovak agricultural companies

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