Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/297535 
Year of Publication: 
2020
Citation: 
[Journal:] Contemporary Economics [ISSN:] 2300-8814 [Volume:] 14 [Issue:] 3 [Year:] 2020 [Pages:] 379-391
Publisher: 
University of Finance and Management in Warsaw, Faculty of Management and Finance, Warsaw
Abstract: 
The aim of this study is to empirically examine the effect of calculated intangible assets, financial performance and financial policy on the firm value of Omani industrial companies listed in the Muscat Securities Market from 2010 to 2014. The study tests our model on a sample of 46 industrial companies. Three groups of independent variables are used, namely, intangible assets, financial policy and financial performance. Dependent variables are measured by using Tobin's Q ratio, and intangible assets are measured by using excess returns. In addition, financial policy is measured by debt and dividend policies, and financial performance is measured by profitability, liquidity and assets turnover. Results of the research provide empirical evidence from this emerging economy that intangible assets, financial policies and financial performance have a significant influence on firm value.
Subjects: 
calculated intangible assets
assets turnover
return on assets
dividends
debts
Tobin Q
Oman
JEL: 
E22
L25
F65
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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