The correlation between the intangible and business performance: an empirical analysis

This paper focuses on the strategic importance of intangible resources, such as causal variables for the creation of business value. In the first part of the work will be highlighted, in historical key, the evolution that has characterized the enterprise economy and which has helped to make the strategic importance of the intangible. In the second part of the work, through a methodology of quantitative research, will be tested the hypothesis that the increase of investments in intangible assets increased business performance. Therefore, it will be selected a sample of thirty companies in the manufacturing sector operating in the Lazio region, not listed on official markets and with a workforce over fifty. By using the statistical technique of linear regression bivariate, considering a three-year period, the level of correlation between the intangible and the volume of sales will be measured.