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Title:Motivos externos e internos para la valoración financiera de los intangibles: Antecedentes y consecuentes PDF Logo
Authors:García Merino, J. D.
Arregui Ayastuy, G.
Rodríguez Castellanos, Arturo
Vallejo Alonso, B.
Issue Date:2010
Citation:[Journal:] Investigaciones europeas de dirección de la empresa (IEDEE) [ISSN:] 1135-2523 [Volume:] 16 [Year:] 2010 [Issue:] 3 [Pages:] 145-171
Abstract:This paper aims to analyse the Basque Country companies' view about the financial valuation of intangibles relevance and its influence on business performance. To achieve this objective, a field study has been done with 440 telephone calls to Basque Country companies' financial managers. Then, their responses and theirs firm's performance are analysed. The results show that the companies that are interested in the financial valuation of the intangibles, specially for internal motivation, perform better, however, this improvement is not statistically significant. Otherwise, the companies that are more interested in the valuation of their intangibles for external reasons need to provide information to stakeholders about their ability to generate income.
Subjects:intangibles
financial valuation of intangibles
managers' opinion
business performance
JEL:M10
O16
G30
Document Type:Article
Appears in Collections:Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE)

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