@article{article_1639821, title={Factors Affecting the Value of Software Companies: A Practical Approach on NASDAQ Listed Software Companies}, journal={JOEEP: Journal of Emerging Economies and Policy}, volume={10}, pages={534–548}, year={2025}, author={İslah, Sevim Ezgi and Cihangir, Mehmet}, keywords={Knowledge-Based Firms, Intellectual Capital, Software Industry, New Economy.}, abstract={This study aims to determine the factors affecting the valuation of modern software companies. In this direction, an analysis was carried out on 97 companies traded on NASDAQ and operating in the software industry. To determine the necessary data within the scope of the study, a set of questions was first created and the content analysis method, one of the qualitative research methods, was used to reach the answers to these questions. In this process, the official websites, annual reports, financial reports and sustainability reports of the identified companies were analyzed in detail. In the analysis phase of the research, the multiple linear regression method was applied. According to the findings of the analysis, it was determined that the increase in the number of employees, engineer staff, technological competence, intangible fixed assets, staff development quality, growth strategy, risk management activities, donation and social responsibility activities, sales growth and net profit increase, which are among the independent variables, significantly affect the value of software companies.}, number={1}, publisher={Seyfettin ERDOĞAN}