Financial Performance, Intangible Assets and Value Creation in Brazilian and Chilean Information Technology Companies.

Chiarello, Tânia Cristina; Pletsch, Caroline Sulzbach; Silva, Alini da; Silva, Tarcisio Pedro Da

doi:10.15304/rge.23.4.2787

Cited by 8 publications

(5 citation statements)

References 38 publications

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“…The findings reveal that intangible assets have a positive and significant effect on return on asset. Chiarello, Pletsch, Silva, and Silva (2014) analyzed the relationship between financial performance and intangible assets of technology companies in Brazil and Chile from the year from 2008 to 2012. While intangible assets were used as dependent variables in the study, return on assets, return on equity, sales growth, net profit margin, and operating profit were used as independent variables.…”

Section: Literature and Hypothesismentioning

confidence: 99%

Bi̇st Banka Endeksi̇ndeki̇ Şi̇rketleri̇n Maddi̇ Olmayan Duran Varliklari İle Net Kâr İli̇şki̇si̇ni̇n Kukla Deği̇şken Kullanilarak İncelenmesi̇

ZENGİN,

KAYHAN

2023

Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

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This study aims to investigate the relationship between intangible assets and net profit of banks listed on the Borsa Istanbul (BIST) Bank Index (XBANK) through a dummy variable. The data of 10 banks included in the Bank Index from 2007 to 2022 was examined for this purpose using the panel data approach. According to the findings, assets variable and participation bank dummy variable are significant in explaining net profit, while intangible assets variable and development and investment bank dummy variable are meaningless. Intangible assets positively increase net profit, but when individual factors are included, they lose all statistical significance. On the other hand, assets variable has a positive effect on net profit and is statistically significant. Only one of the study's dummy variables for the participation bank and the development and investment bank produced findings that were statistically significant. The coefficient of the dummy variable created for participation banks, where deposit banks are taken as the base class, is negative, but statistically significant. Alternatively put, it may be claimed that deposit banks generate more profits than participation banks. As a result, it has been found that deposit banks, as a category of bank, significantly affect the model's net profit. Besides, the coefficient of the dummy variable created for development and investment banks, where deposit banks are taken as the base class, is negative and statistically meaningless. In light of this, it cannot be argued statistically that deposit banks make more profit than development and investment banks.

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Section: Literature and Hypothesismentioning

confidence: 99%

Bi̇st Banka Endeksi̇ndeki̇ Şi̇rketleri̇n Maddi̇ Olmayan Duran Varliklari İle Net Kâr İli̇şki̇si̇ni̇n Kukla Deği̇şken Kullanilarak İncelenmesi̇

ZENGİN,

KAYHAN

2023

Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

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“…This measure is influenced by equity multiplier, profit margin, and assets turnover, which all impact banking financial performance. Additionally, analyzing the relationships between financial performance and financial indicators can add value to institutions and improve the value of their intangible assets over time, as pointed out by Chiarello, Pletsch, da Silva, and da Silva (2014).…”

Section: Literature Reviewmentioning

confidence: 99%

Examining the causal factors of banking achievements for Islamic banks in Jordanian Islamic banks: An analytical study

Khatib,

Malahim,

Khanji

et al. 2023

IJAEFA

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This study focuses on examining the causal factors and determinants of financial banking achievements and performances for the working Jordanian Islamic Banks, including Safwa Islamic bank, International Islamic Arab Bank (IIAB), and Jordan Islamic Bank (JIB) during (2011 – 2021). The study considered the most popular measurements for financial banking performances, namely Return on Equity (ROE), Return on Assets (ROA), and dividend yield (DY) as dependent variables. Additionally, the factors of independent variables were measured by quick liquidity ratio, investments and cash to the summation of total deposits, shareholders’ equity to facilities of credit, and equity ratios. The findings showed a positive and significant influence and impact of investments and currency to the summation of aggregate deposits and equity ratio on return on equity, and a negative significant impact of shareholders’ equity on return on equity. However, there was a negative but not significant influence of liquidity (quick) ratio on ROE. Furthermore, the findings indicated a positive and significant impact of investments and currency (cash) to aggregate banking deposits and equity ratio on return on assets, but there was a negative but not significant impact for liquidity quick ratio and shareholders’ equity to credit facilities on return on assets. The liquidity (quick) ratio had a significant and negative impact on dividend yield. Although there was a positive but insignificant impact of investments and cash to the summation of total deposits and equity ratios on dividend yield, there was a greater negative and insignificant impact from shareholders’ equity to credit facilities on dividend yield.

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“…Selain menguji relevansi nilai aset tak berwujud, penelitian terdahulu (Nunes et al, 2017;Yang and Zhou, 2017;Chiarello et al, 2014;Arrighetti et al, 2011;Al-Twaijry, 2009;Rezaie dan Salehi, 2015;Ibadin dan Oladipupo, 2015;Omoye, 2013;Kang dan Gray, 2011) juga menguji faktor-faktor yang mempengaruhi investasi aset tak berwujud dan pengungkapannya. Ukuran perusahaan merupakan faktor penting yang menentukan perusahaan berinvestasi dalam aset tak berwujud.…”

Section: Pendahuluanunclassified

“…Dalam temuannya menunjukkan bahwa pengungkapan aset tidak berwujud berhubungan positif dengan kinerja perusahaan. Hal ini didukung oleh beberapa penelitian terdahulu (Chiarello et al, 2014;Al-Twaijry, 2009;Rezaie dan Salehi, 2015;Ibadin dan Oladipupo, 2015;Omoye, 2013) menemukan bahwa profitabilitas berpengaruh positif signifikan terhadap pengungkapan aset tak berwujud namun peneliti Chiarello et al (2014) menemukan bahwa Return on Equity (ROE) berpengaruh negatif dan tidak signifkan terhadap investasi aset tak berwujud dan Chiarello et al (2014) juga menemukan bahwa Share Earnings berpengaruh negatif signifikan terhadap investasi aset tak berwujud. Leverage juga merupakan faktor penting yang menentukan perusahaan berinvestasi dalam aset tak berwujud.…”

Section: Pendahuluanunclassified

Investasi Dalam Aset Tak Berwujud Dan Nilai Perusahaan

Andry¹,

Nuryani²

2022

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In making decisions and predicting the rate of return on investment, earnings are considered the most relevant financial information. However, the 2008 global economic crisis caused the relevance of the value of earnings to decline and could not be relied on in valuing companies, so investors sought other important information that was useful in making decisions, namely information about investment in intangible assets. Therefore, this study aims to examine the effect of investment in intangible assets on firm value. In addition, this study also examines the factors that influence the disclosure of investment in intangible assets in the manufacturing industry. By using purposive judgment sampling technique, samples obtained for model 1 were 69 samples of manufacturing companies, while samples for model 2 obtained an average of 30 sample companies. The data analysis technique used for hypothesis testing is multiple linear regression analysis. The results of this study indicate that the intangible asset investment variable is not proven to have a significant effect on stock prices. Only company size has a significant positive effect on the disclosure of intangible asset investments while Earnings per Share (EPS) and Leverage have no effect. The results of this study can be concluded that investors consider information about intangible asset investment as irrelevant in valuing company equity. In addition, company size has an important role in expressing investment in intangible assets.

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Financial Performance, Intangible Assets and Value Creation in Brazilian and Chilean Information Technology Companies.

Cited by 8 publications

References 38 publications

Bi̇st Banka Endeksi̇ndeki̇ Şi̇rketleri̇n Maddi̇ Olmayan Duran Varliklari İle Net Kâr İli̇şki̇si̇ni̇n Kukla Deği̇şken Kullanilarak İncelenmesi̇

Bi̇st Banka Endeksi̇ndeki̇ Şi̇rketleri̇n Maddi̇ Olmayan Duran Varliklari İle Net Kâr İli̇şki̇si̇ni̇n Kukla Deği̇şken Kullanilarak İncelenmesi̇

Examining the causal factors of banking achievements for Islamic banks in Jordanian Islamic banks: An analytical study

Investasi Dalam Aset Tak Berwujud Dan Nilai Perusahaan

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