EFFECT OF INTANGIBLE ASSETS ON VALUE REL EVANCE: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

By

Author

Presented To

Department of Administration

ABSTRACT

The increasing importance and role of intangible assets in today's economic environment is a source for concern for scholars and accounting practitioners. As an attempt to explore the relevance of reported intangible assets, the study investigates the market value relevance of different intangible asset (intellectual properties, computer software cost and goodwill) reported by listed manufacturing firms in Nigeria. To achieve this, the study adopted a correlational research design and made use of panel data extracted from the annual reports and accounts of nine (9) sampled manufacturing firms out of the thirty-four (34) listed firms that reported components of intangible assets for the 6- year (2011-2016). The model was estimated using the random effect regression technique. The findings revealed intellectual properties to be positive and significantly associated with market value of listed manufacturing firms in Nigeria, while goodwill have negative and significant relationship with market value. Based on the findings, the study recommended amongst others, that management of manufacturing firms can bring their expertise to develop innovative technologies and business adaptations, as well as, direct policies that will improve brands names and trademarks, protect patents and other intellectual properties as this will impact on market price

PLEASE NOTE

This material is a comprehensive and well-written project, structured into Chapter (1 to 5) for clarity and depth.


To access the full material click the download button below


OR


Contact our support team via Call/WhatsApp: 09019904113 for further inquiries.

Thank you for choosing us!

About e-Project Material Centre


e-Project Material Centre is a web service aimed at successfully assisting final year students with quality, well-researched, reliable, and ready-made project work. Our materials are recent, complete (chapter 1 to Minimum of Chapter 5, with references), and well-written. INSTANT ACCESS! INSTANT DOWNLOAD. Simply select your department, choose from our list of topics available, and explore your data.

Why Students Love to Use e-Project Material?


Guaranteed Delivery: Getting your project delivered on time is essential. You cannot afford to turn in your project past the deadline. That is why you must get your project online from a company that guarantees to meet your deadline. e-Project Topics Material Centre is happy to offer instant delivery of projects listed on our website. We can handle just about any deadline you send our way. Satisfaction Guaranteed: We always do whatever is necessary to ensure every customer's satisfaction.

Disclaimer


e-Project Topics Material Centre will only provide projects as a reference for your research. The projects ordered and produced should be used as a guide or framework for your own project. The contents of the projects should help you generate new ideas and thoughts for your own project. It is the aim of e-Project Topics Centre to only provide guidance by which the projects should be pursued. We are neither encouraging any form of plagiarism nor are we advocating the use of the projects produced herein for cheating.

Terms and Conditions


Using our service is LEGAL and IS NOT prohibited by any university/college policies. You are allowed to use the original model papers you will receive in the following ways:
  • As a source for additional understanding of the subject
  • As a source for ideas for your own research (if properly referenced)
  • For PROPER paraphrasing (see your university definition of plagiarism and acceptable paraphrase) Direct citing (if referenced properly)
Thank you so much for your respect to the author's copyright.

Refund and Privacy Policy


  • Refunds: All sales are final. However, if you encounter any issues with accessing your purchased material, kindly contact our support team for immediate resolution.
  • Privacy Policy: Your personal information is protected and will not be shared with third parties. We ensure secure payment processing and data confidentiality.

Contact Information


X

Need Help Finding or Downloading Your Project Material?

If you don't see the topic you're looking for or You need urgent/express attention, click the WhatsApp Icon/link below to contact ADMIN and get the material you need instantly. We are always available online to attend to your needs. Thanks