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Study on the Relevance of Intangible Assets and Operating Performance in China’s Tourism Listed Companies

Author: HePing
Tutor: LiZuo
School: Wuhan University of Science and Technology
Course: Accounting
Keywords: Intangible assets Tourism listed companies Operating performance
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 85
Quote: 0
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Abstract


In the21st century, China’s economy is booming. The economy growth has beenconverted form extensive to intensive mode. The Intangible asset has became the key elementof the survival and development of the companies.And Tourism Economy has been developed.Whether the intangible assets have great meaning to the development of tourism enterprises?How better to invest and manage the intangible assets? These problems are important to thedevelopment of tourism industry.This thesis adopts normative research and empirical study to research the correlationbetween the amount of intangible assets and the performance of the listed tourism companies inChina. Firstly, This thesis research the effect of intangible assets to the business performance,and the concept of intangible assets, the classification of it, the confirmation, measurement, anddisclosure of it.Secondly, the listed tourism companies have been divided into hotel listedcompanies, scenic spots listed companies and transportation listed companies. Furthermore,makes a statistical analysis of the intangible assets and operating performance in China’stourism listed companies in2003-2012. The study found the amount of intangible assets wasincreased and the investment structure has changed. The intangible assets of tourism listedcompanies are mainly constituted by land use rights and franchises right. The technical contentin intangible assets is relatively few. Finally, it selects29tourism listed companies to establishthe model on the relevance of intangible assets and operating performance. Then, we usemultiple regression analysis to quantify the impact on operating performance of total intangibleassets, different categories of intangible assets and different classification of tourism listedcompanies.The result of the empirical test proves that total intangible assets has a significant positiveimpact on operating performance, three categories of intangible assets have promoted theoperating performance of tourism listed companies, and technological intangible assets has themost significant contribution on operating performance. Meanwhile, the scenic categorytourism listed companies owns the largest proportion of the total intangible assets the hotelcategory tourism listed companies also have the maximum technological intangibleassets.Resulting in the scenic category tourism listed companies have the most obvious effecton operating performance, followed by hotel category tourism listed companies.Through this study, determine the significance impact of intangible assets on operatingperformance for tourism enterprise, and different types of intangible assets have differentimpact on operating performance. So as to guide the tourism enterprises optimize theinformation disclosure, structure management and investment strategies of intangible assets.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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