Drawing from the literature on international entrepreneurship, marketing, and strategic
management, this paper investigates the roles of the firms intangible assets and the degree of website
localization on the performance of the global Internet startups. Despite various factors affecting the
performance of such firms, this study, which is built on the resource-based view of the firm, focuses on
the firm s intangible assets and strategy. The findings indicate that the performance of global Internet
startups is strongly influenced by the degree of website localization. Partial support was also found for
the mediating role of the degree of website localization on the relationship between thefirm s intangible
assets and performance.