Intangible assets and determinants of firm growth in China

Gavin C. Reid, Julia Smith, Zhibin Xu

Research output: Contribution to conferencePaper

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.

Conference

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

Fingerprint

China
Intangible assets
Firm growth
Small firms
Intangibles
Entrepreneurship
Intellectual property
Employment growth
Human capital
Networking
Technological knowledge
Statistical analysis

Keywords

  • China
  • chinese small firms
  • employment models

Cite this

Reid, G. C., Smith, J., & Xu, Z. (2017). Intangible assets and determinants of firm growth in China. Paper presented at European Accounting Association (EAA) Annual Conference 2017, Valencia, Spain.
Reid, Gavin C. ; Smith, Julia ; Xu, Zhibin. / Intangible assets and determinants of firm growth in China. Paper presented at European Accounting Association (EAA) Annual Conference 2017, Valencia, Spain.35 p.
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Reid, GC, Smith, J & Xu, Z 2017, 'Intangible assets and determinants of firm growth in China' Paper presented at European Accounting Association (EAA) Annual Conference 2017, Valencia, Spain, 10/05/17 - 12/05/17, .

Intangible assets and determinants of firm growth in China. / Reid, Gavin C.; Smith, Julia; Xu, Zhibin.

2017. Paper presented at European Accounting Association (EAA) Annual Conference 2017, Valencia, Spain.

Research output: Contribution to conferencePaper

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AU - Xu, Zhibin

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N2 - 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.

AB - 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.

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KW - chinese small firms

KW - employment models

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Reid GC, Smith J, Xu Z. Intangible assets and determinants of firm growth in China. 2017. Paper presented at European Accounting Association (EAA) Annual Conference 2017, Valencia, Spain.