Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/54512 
Erscheinungsjahr: 
2010
Quellenangabe: 
[Journal:] Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE) [ISSN:] 1135-2523 [Volume:] 16 [Issue:] 3 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2010 [Pages:] 145-171
Verlag: 
Elsevier, Amsterdam
Zusammenfassung: 
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.
Schlagwörter: 
intangibles
financial valuation of intangibles
managers' opinion
business performance
JEL: 
M10
O16
G30
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by-nc-nd Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
335.77 kB





Publikationen in EconStor sind urheberrechtlich geschützt.