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- W3128496592 abstract "Purpose This study aims to assess the influence of material internal control weaknesses (ICWs) on investment in intangible assets, capital structure and commercial risk of organizations. Also, it analyses the impact of investment in intangible assets on the presence of material ICWs. This paper expects that ICWs and investment in intangible assets are interactively incorporated. Design/methodology/approach The statistical population of this study includes listed firms on the Tehran Stock Exchange during 2012-2017, selected using the systematic elimination method. A total of 588 firms is selected as the final sample of the study. Four hypotheses are developed to meet the study’s objectives and data analysis is carried out using the panel data method in Stata Software. Findings Results show that material ICWs have a positive and significant impact on investment in intangible assets and financial leverage. Moreover, this study finds that investment in intangible assets deteriorates the ICWs’ degree. However, the findings show no significant relationship between ICWs and commercial risks of companies. Originality/value The current study fills the gap in the literature science; there is no evidence on the subject of the study." @default.
- W3128496592 created "2021-02-15" @default.
- W3128496592 creator A5030027751 @default.
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- W3128496592 date "2021-02-01" @default.
- W3128496592 modified "2023-09-26" @default.
- W3128496592 title "Material internal control weakness with intangible assets, capital structure and commercial risk" @default.
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- W3128496592 doi "https://doi.org/10.1108/mrr-06-2020-0335" @default.
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