Intangible assets and determinants of firm growth in China

Gavin C. Reid, Julia Smith, Zhibin Xu

Research output: Contribution to conferencePaper

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Abstract

This paper reports on field work within Chinese small firms, aimed at acquiring data to measure the impact of intangible a ssets on firm growth. We extend a size - and age - based model to define growth as a function of size, age, entrepreneurship and intangible assets. We use statistical analysis to create measures of entrepreneurship and intangible assets from these data. Intangibles are classified into six categories: human capital; enterp rise culture, intellectual property; technology; reputation; and network. Finally, we estimate models of small firm employment growth using our new measures. For our sample, we find that entrepreneurial attributes have little significant impact on small firm growth; whereas intangible asset attributes have a positive and significant impact on growth, with networking and technological knowledge being of prime importance.
Original languageEnglish
Number of pages35
Publication statusPublished - 10 May 2017
EventEuropean Accounting Association (EAA) Annual Conference 2017 - University of Valencia, Valencia, Spain
Duration: 10 May 201712 May 2017
Conference number: 40
http://2017.eaacongress.org/r/home
http://eaa2017.eaacongress.org/r/home

Conference

ConferenceEuropean Accounting Association (EAA) Annual Conference 2017
Abbreviated titleEAA 2017
CountrySpain
CityValencia
Period10/05/1712/05/17
Internet address

Keywords

  • China
  • chinese small firms
  • employment models

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