The Impact of Investment in Intangible Assets on Firms’ Performance

This research aimed to ascertain the impact of intangible assets on the performance of industrial enterprises listed on the Iraq Exchange from 2017 to 2023. The research sample consisted of thirteen companies listed on the Iraqi Stock Exchange from 2017 to 2023. The descriptive analytical approach was used, and several statistical methods, including random effects analysis, were applied. The study's results indicated that the performance of industrial firms listed on the Iraq Stock Exchange is unaffected, either favourably or adversely, by the company's size or its intangible assets. It was shown that the performance of industrial enterprises listed on the Iraq Stock Exchange is favourably influenced by advantage. The report recommended that service and industrial enterprises improve and elevate their performance levels in response to fluctuations in the financial market.