Una gestión activa de los intangibles empresariales y su incidencia en los resultados financieros de un modo sostenible

  1. Lidia García-Zambrano 1
  2. Arturo Rodríguez-Castellanos 1
  3. José Domingo García-Merino 1
  1. 1 Universidad del País Vasco, Facultad de CC.EE
Revista:
Estudios de economía aplicada

ISSN: 1133-3197,  1697-5731

Año de publicación: 2014

Título del ejemplar: Retos para la economía internacional en un mundo cambiante

Volumen: 32

Número: 3

Páginas: 1117-1132

Tipo: Artículo

DOI: 10.25115/EEA.V32I3.3250 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Estudios de economía aplicada

Resumen

En la actualidad, es comúnmente aceptado que la dotación de recursos y capacidades de carácter intangible se ha convertido en el elemento diferenciador entre empresas. Sin embargo, sólo un grupo reducido permiten la obtención de una ventaja competitiva siendo son la fuente principal de creación de valor, las denominadas competencias básicas. La mayor parte de los estudios que relacionan los intangibles con los resultados de las empresas consideran únicamente el stock que posee la empresa, y no analiza la gestión llevada a cabo. Nuestro objetivo es verificar si una gestión más eficiente de estos recursos tiene una incidencia en los resultados financieros, medidos a través del ROA, de un modo sostenible. Para alcanzar este objetivo, se llevó a cabo un estudio de campo, realizando llamadas telefónicas a los directivos financieros de las empresas del País Vasco, obteniéndose evidencia positiva a favor de la hipótesis planteada.

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