We examine the effect of intangible investment on earnings non-commonality, defined as the extent to which a firm’s earnings performance is determined by firm-specific factors versus market and industry factors. Such insight is important in determining the appropriate weighting of these...

The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...