دور الاستثمار في الأصول غير الملموسة في تحسين الأداء المالي لشركات التقنية والبرمجيات: دراسة حالة شركة ميتا FB-META

الملخص EN

This study aims to show the impact of investment in intangible assets on the financial performance of technology and software companies.

we first tried to address the concept of intangible assets.

and analyze the relationship between it and financial performance.

then we addressed the application study by evaluating the financial performance of Meta company.

one of the most important findings was that intangible assets differ from other assets in that they are invisible, intangible, and highly volatile.

it is difficult to evaluate it at its true value.

these assets can only be registered if they bring economic benefits to the organization and can be valued reliably.

intangible assets are a resource that can be developed to increase competitive advantages, which reflects positively on the company's financial performance.