Motivos "externos" e "internos" para la valoración financiera de los intangiblesantecedentes y consecuentes

  1. García Merino, José Domingo
  2. Arregui Ayastuy, Gerardo
  3. Rodríguez Castellanos, Arturo
  4. Vallejo Alonso, Belén
Revista:
Investigaciones europeas de dirección y economía de la empresa

ISSN: 1135-2523

Año de publicación: 2010

Volumen: 16

Número: 3

Páginas: 145-171

Tipo: Artículo

DOI: 10.1016/S1135-2523(12)60039-2 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Investigaciones europeas de dirección y economía de la empresa

Resumen

Este trabajo pretende analizar la relación entre la percepción de las empresas del País Vasco sobre la importancia de la valoración de los intangibles y los resultados que obtienen. Para el logro de este objetivo se ha realizado una encuesta a 440 directores financieros. Del análisis de sus respuestas y de los resultados económico-financieros de sus empresas, se concluye que las empresas que consideran importante la valoración financiera de sus intangibles, especialmente por motivos internos, obtienen mejores resultados aunque las mejoras no son estadísticamente significativas. Asimismo, las empresas más interesadas en la valoración de sus intangibles por motivos externos presentan una mayor necesidad de presentar garantías frente a terceros sobre su capacidad de generar rendimientos.

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