We are the first to determine the effect of intangible intensity (INTANG) on cross‐sectional
stock returns after controlling financial constraints in the Vietnam stock market. Our sample …

The importance of data assets as intangible corporate assets is being emphasized as more
business activities based on digital technology are being carried out. This study proposes …

The study investigates the impact of goodwill assets on firms' capital structure and examines
the indirect impact of the legal system on the relationship between goodwill assets and firms' …

Firms hold assets in order to generate economic benefits. Firms have two types of assets;
tangible and intangible assets. Unlike tangible assets, intangible assets do not have …

The non-financial corporate sector is a vital division of a country's economy, and a solid,
effective, and robust industrial foundation is therefore fundamental for the economic well …

Broadly, this study examines the moderating effect of foreign ownership structure on the
relationship between intellectual capital efficiency management and firm value using 700 …