Replication Data for: When Do Intangible Assets Create Firm Value?

This dataset contains the empirical data and research variables used in the study entitled “When Do Intangible Assets Create Firm Value? Firm and Industry Level Moderators in an Emerging Market.” The study investigates whether and under what conditions intangible assets create firm value, with particular attention to firm-level and industry-level moderating factors in an emerging market. The dataset includes measures of firm value, intangible assets, firm size, liquidity, firm growth, financial leverage, profitability, economic growth, and inflation. Firm value is measured using Tobin’s Q, while intangible assets are measured using the ratios of intangible assets to total assets and intangible assets to total sales. The dataset also contains firm-level and macroeconomic control variables used in the empirical models. The data are used to examine the direct relationship between intangible assets and firm value and to assess whether firm-level and industry-level characteristics moderate this relationship. The dataset supports the main empirical analyses and robustness tests reported in the study. These materials are provided to promote research transparency, reproducibility, and facilitate replication of the empirical findings reported in the article.