Table 6.

Results of the study hypotheses regarding intangibility and performance by country

PerformanceHypothesisArgentinaBrazilChileColombiaMexicoPeru
ROAH1aRejectedRejected-Rejected--
H2aConfirmedConfirmedConfirmedRejectedConfirmedConfirmed
H3aConfirmedConfirmedConfirmedRejectedConfirmedConfirmed
OMH1mRejectedRejected-Rejected--
H2mConfirmedConfirmedRejectedRejectedRejectedConfirmed
H3mConfirmedConfirmedConfirmedRejectedRejectedConfirmed
AtH1gRejectedRejected-Rejected--
H2gConfirmedConfirmedConfirmedRejectedConfirmedConfirmed
H3gConfirmedRejectedConfirmedRejectedRejectedConfirmed

Notes:

Variables: ROA – return on assets; OM – operating margin; AT – asset turnover

Source: Prepared by the authors
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