IDENTIFIABLE INTANGIBLE ASSETS AND FIRM VALUE: EVIDENCE FROM EMERGING AND DEVELOPED ASIAN MARKETS

Description

This dataset provides firm-level panel data used to examine the impact of identifiable intangible assets (IIA) on firm value and financial performance across Asian markets. The dataset comprises 4,836 publicly listed firms from 11 Asian countries, including both developed (Japan, South Korea, Singapore, and Taiwan) and emerging markets (Indonesia, China, India, the Philippines, Thailand, Malaysia, and Vietnam), covering the period from 2012 to 2024. The dataset includes key dependent variables such as Tobin’s Q, Return on Assets (ROA), and Return on Equity (ROE). The primary independent variables consist of identifiable intangible assets (IIA), goodwill, and research and development (R&D) expenditure. In addition, several control variables are incorporated, including firm size, leverage, sales growth, CEO duality, and board independence. All financial and market data were obtained from the Refinitiv Eikon database and processed for empirical analysis using panel regression techniques. The dataset is structured to support reproducibility and facilitate further research on the economic implications of intangible assets in heterogeneous institutional environments. Missing values are denoted by "-".

Steps to reproduce

The dataset was prepared and analyzed using panel data regression techniques. Step 1: Import the dataset into statistical software (e.g., Stata). Step 2: Clean the data by handling missing values (denoted by "-") and ensuring variable consistency. Step 3: Generate variables as defined in the dataset, including Tobin’s Q, ROA, ROE, and control variables. Step 4: Conduct panel regression analysis using fixed-effects or random-effects models. Step 5: Perform robustness checks and statistical validation as described in the associated study.

Institutions

• Binus University

  Jakarta, Jakarta

Categories

Licence