[Journal:] Investigaciones europeas de dirección de la empresa (IEDEE) [ISSN:] 1135-2523 [Volume:] 12 [Year:] 2006 [Issue:] 2 [Pages:] 205-216
The aim of this work is to analyze the link between variables concerning public financial information and intangibles investment for technological firms. The investigation focuses on firms in Nasdaq-100 index during the 1999-2004 period. Two groups have been obtained by means of cluster analysis according its degree of investment in the so-called intangible factor. The effect of profit or losses, amortization, total assets and product expenses over intangible investment has been analyzed by means of discriminant analysis.
intangible factor technological firms research and development cluster analysis discriminant analysis