Analysis of Intangible Assets in Retail Trade

Abstract

There is a growing importance of econometric analysis of the impact of intangible assets on the performance of companies, which seems apprehensive concerning the innovations, new technologies, brand, knowledge and other components of intangible assets for improving the companies’ performance. To our knowledge, there are few papers dedicated to the research of specifics of intangible assets impact on the performance of trading and retailing companies, respectively. We find one of the reasons for this in the lack of adequate data, especially for econometric analysis, because many companies do not enclose full data on intangible assets in their financial reports, or do it partially. Taking all this into account, we intend to elaborate the specifics and impact of intangible assets on the performance of global retailers, with particular emphasis on Serbia. We ground our research on theoretical and methodological knowledge and reliable empirical data. (Jel classification: L810, M420, Q320).