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dc.contributor.authorGarcía Merino, J. D.en_US
dc.contributor.authorArregui Ayastuy, G.en_US
dc.contributor.authorRodríguez Castellanos, Arturoen_US
dc.contributor.authorVallejo Alonso, B.en_US
dc.date.accessioned2011-08-10en_US
dc.date.accessioned2012-01-10T14:13:36Z-
dc.date.available2012-01-10T14:13:36Z-
dc.date.issued2010en_US
dc.identifier.citationInvestigaciones europeas de dirección de la empresa (IEDEE) 1135-2523 16 2010 3 145-171en_US
dc.identifier.urihttp://hdl.handle.net/10419/54512-
dc.description.abstractThis 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.en_US
dc.language.isospaen_US
dc.publisherAEDEM Vigoen_US
dc.subject.jelM10en_US
dc.subject.jelO16en_US
dc.subject.jelG30en_US
dc.subject.ddc330en_US
dc.subject.keywordintangiblesen_US
dc.subject.keywordfinancial valuation of intangiblesen_US
dc.subject.keywordmanagers' opinionen_US
dc.subject.keywordbusiness performanceen_US
dc.titleMotivos externos e internos para la valoración financiera de los intangibles: Antecedentes y consecuentesen_US
dc.typeArticleen_US
dc.identifier.ppn665637659en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
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