2021
DOI: 10.25115/eea.v26i3.5669
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Importancia y valoración de los intangibles: La percepción de los directivos

Abstract: Este trabajo pretende, en primer lugar, conocer la percepción de las empresas del País Vasco sobre la importancia y motivos para la valoración de los intangibles, en segundo lugar, constatar la tipología de intangibles predominantes en estas empresas; y finalmente verificar el grado de aplicabilidad del método de valoración financiera desarrollado por Rodríguez-Castellanos et al. (2006a, 2007). Para el logro de estos objetivos se han realizado 517 encuestas a directores financieros de empresas del País Vasco. … Show more

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Cited by 4 publications
(1 citation statement)
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“…It is increasingly common to find companies that are giving greater relevance to their intangible assets, since it has been proven how these can have an impact on the improvement of productivity and financial statements. Hence the importance of being able to measure and evaluate the impact of intangibles in organizations ( 8 ).…”
Section: Introductionmentioning
confidence: 99%
“…It is increasingly common to find companies that are giving greater relevance to their intangible assets, since it has been proven how these can have an impact on the improvement of productivity and financial statements. Hence the importance of being able to measure and evaluate the impact of intangibles in organizations ( 8 ).…”
Section: Introductionmentioning
confidence: 99%