Άυλα πάγια και ρευστότητα επιχειρήσεων : μια σύγκριση μεταξύ περιόδων κρίσης και μη κρίσης

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Άυλα πάγια ; Ρευστότητα ; Ταμειακά διαθέσιμα ; Οικονομική κρίση ; ΕπιχειρήσειςAbstract
The aim of this study is to assess the effect of intangible assets on the
liquidity of firms before and after the financial crisis. Taking a sample of companies
(1600 in total) from various industries in the United States of America between
1980 - 2020 and using data on an annual basis we came to the conclusion that
intangible assets have a negative effect on the cash holdings of companies. We
reached the same conclusion when we used organizational capital instead of
intangible assets. However, significant differentiation was observed after the end
of the global financial and economic crisis, where it was established that
companies hold high levels of cash reserves now.