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

Abstract

<jats:p>It is widely accepted that the allocation of intangible resources and capabilities has become the difference between firms. However, only a few of them allow to gain a competitive advantage, so-called core competencies. Most of the studies about to the intangibles and firms performance consider only the stock held by the company, and they do not considered intangibles management. Therefore, our objective is to test whether the core competencies management translates into improved sustainably performance, measured through ROA. To this end, a field study was performed, by making telephone calls to Basque Country companies’ financial managers, and favorable evidence was obtained.</jats:p>