As expected, RISK, SIZE, and BRAND have a high degree of statistical significance in explaining the variations in PRBV.
This finding suggests that brand value is important (and, perhaps most important) in explaining variations in PRBV, but that other variables do add significantly to the explanatory power of the model.
535, it is obvious that there are other important variables that enhance the explanation of variances in PRBV.
Table 2 reports statistics for six variables chosen for the sample companies in the high versus low PRBV categories.
Of particular interest to our research objectives, the variable "plant assets to total assets" is considerably higher in the low PRBV category indicating a greater level of tangible capital intensive assets.
Table 3 reports statistical tests of differences between the high and low PRBV categories for the seven variables.
Especially important to the premises explored in our research is the finding that levels of tangible capital intensity are significantly higher for the low PRBV category than they are in the high PRBV category.