Journal Articles

The intangibles’ mindset of CFOs’ and corporate performance

---

This paper aims to analyze the companies’ view about the financial valuation of intangibles relevance and its influence on corporate performance. Based on the theory of resources, the role of intangibles in business competitiveness is justified. The traditional factors of production have become secondary, while the success is primarily based on the development and utilization of intangible resources. One of the main problems in managing the intangibles appears to be that, there is a general lack of information about them. Therefore, financial valuation of intangibles will result in significant benefits to the organization that will help determine business strategy, process design as well providing competitive advantage. It follows the hypothesis of this work, the greater known about their intangibles and the greater sensitivity to the financial valuation of them, the better performance. To achieve this objective, a field study is done, doing telephone calls to Basque Country companies’ financial managers.

---

Availability

No copy data

Detail Information

Series Title

Knowledge Management Research & Practice

Call Number

-

Publisher

United Kingdom : Palgrave., 2010

Collation

-

Language

English

ISBN/ISSN

14778238

Classification

-

Content Type

-

Media Type

-

Carrier Type

-

Edition

Vol. 8, No. 4, December 2010. pp. 340–350

Subject(s)

Intellectual capital
Intangibles
Financial valuation
Corporate performance

Specific Detail Info

-

Statement of Responsibility

-

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment