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dc.contributor.authorGarcía Merino, J. D.en
dc.contributor.authorArregui Ayastuy, G.en
dc.contributor.authorRodríguez Castellanos, Arturoen
dc.contributor.authorVallejo Alonso, B.en
dc.date.accessioned2011-08-10-
dc.date.accessioned2012-01-10T14:13:36Z-
dc.date.available2012-01-10T14:13:36Z-
dc.date.issued2010-
dc.identifier.citation|aInvestigaciones Europeas de Dirección y Economía de la Empresa (IEDEE)|c1135-2523|v16|h3|nElsevier|lAmsterdam|y2010|p145-171en
dc.identifier.pidoi:10.1016/S1135-2523(12)60039-2en
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
dc.language.isospaen
dc.publisher|aElsevier |cAmsterdamen
dc.subject.jelM10en
dc.subject.jelO16en
dc.subject.jelG30en
dc.subject.ddc330en
dc.subject.keywordintangiblesen
dc.subject.keywordfinancial valuation of intangiblesen
dc.subject.keywordmanagers' opinionen
dc.subject.keywordbusiness performanceen
dc.titleMotivos externos e internos para la valoración financiera de los intangibles: Antecedentes y consecuentes-
dc.typeArticleen
dc.identifier.ppn665637659en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.rights.licensehttps://creativecommons.org/licenses/by-nc-nd/3.0/en
econstor.citation.journaltitleInvestigaciones Europeas de Dirección y Economía de la Empresa (IEDEE)en
econstor.citation.issn1135-2523en
econstor.citation.volume16en
econstor.citation.issue3en
econstor.citation.publisherElsevieren
econstor.citation.publisherplaceAmsterdamen
econstor.citation.year2010en
econstor.citation.startpage145en
econstor.citation.endpage171en

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