Hypotheses between intangibility and performance
| Performance | Hypothesis | Description |
|---|---|---|
| ROA | H1a | There is a positive relationship between companies’ RIA and ROA |
| H2a | There is a positive relationship between companies’ DI and ROA | |
| H3a | There is a positive relationship between companies’ Tobin’s Q and ROA | |
| OM | H1m | There is a positive relationship between companies’ RIA and OM |
| H2m | There is a positive relationship between companies’ DI and OM | |
| H3m | There is a positive relationship between companies’ Tobin’s Q and OM | |
| At | H1g | There is a positive relationship between companies’ RIA and AT |
| H2g | There is a positive relationship between companies’ DI and AT | |
| H3g | There is a positive relationship between companies’ Tobin’s Q and AT |
| Performance | Hypothesis | Description |
|---|---|---|
| ROA | There is a positive relationship between companies’ RIA and ROA | |
| There is a positive relationship between companies’ DI and ROA | ||
| There is a positive relationship between companies’ Tobin’s Q and ROA | ||
| OM | There is a positive relationship between companies’ RIA and OM | |
| There is a positive relationship between companies’ DI and OM | ||
| There is a positive relationship between companies’ Tobin’s Q and OM | ||
| At | There is a positive relationship between companies’ RIA and AT | |
| There is a positive relationship between companies’ DI and AT | ||
| There is a positive relationship between companies’ Tobin’s Q and AT |
Notes:
Variables: RIA – Representativeness of intangible assets; DI – Degree of intangibility; ROA – Return on assets; OM – Operating margin; AT – Asset turnover
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