20.500.12556/RUL-143648 The impact of intangible capital on the productivity of small firms Despite the mounting evidence in support of the role of intangible capital on firm performance, some research gaps remain. This paper focuses on the link between intangible capital and firm performance with a particular focus on the effect firm size has on the relationship by studying the population of Slovene enterprises between 2007 and 2020. We find that while intangible assets are positively associated with productivity, the link is by no means linear. Furthermore, micro firms appear to benefit most from investing in intangible assets, while the effect is less robust for small and medium-size enterprises (SMEs) and large firms. Amongst different types of intangible assets, the strongest effect on productivity was found for investment in property rights and goodwill, while long-term deferred development costs had a weaker effect on firm productivity. small enterprises intangible assets productivity intangible capital firm size majhna podjetja nematerialne naložbe produktivnost true false true Angleški jezik Slovenski jezik Članek v reviji 2023-01-05 10:12:40 2023-01-05 10:17:24 2023-01-06 03:34:06 0000-00-00 00:00:00 2022 0 0 Str. 171-180 iss. 3 (art. 5) Vol. 24 Sep. 2022 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2022-09-15 658 2335-4216 10.15458/2335-4216.1305 121654787 The_Impact_of_Intangible_Capital_on_the_Productivity_of_Small_Fir.pdf The_Impact_of_Intangible_Capital_on_the_Productivity_of_Small_Fir.pdf 1 2F74B4655FB3595A469BACC7E9CDFE9D 843a0e525fe3ee910b0eb5b544c54fff5a3d0dd5be469f616654092725dd8e1e 7e6cdaab-8cd9-11ed-9c94-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=165484 https://www.ebrjournal.net/home/vol24/iss3/5/ 1 e50e9543-8cd8-11ed-9c94-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=165483 Ekonomska fakulteta Economic and business review 0 0 0