Propensity in intangible investments: Firm heterogeneity among publicly listed ASEAN consumer discretionary and consumer staples firms

• Main Authors: Agnes, James Paulo G., Cariño, Aaron Cade D., Santiago, Michael Eugene C., Sta. Maria, Allen Ivan P.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Intangible property > Asia, Southeastern
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/7561
• Institution: De La Salle University

Much recently, intangible assets have grown in significance and in relevance in the accounting profession as continuous innovations in the different facets of the economy take place. The heterogeneity in terms of propensity to invest is what is being investigated by the authors of this research, whi...