GARCIA MERINO, DOMINGO () (Departamento de Economía Financiera II. UNIVERSIDAD DEL PAÍS VASCO) RODRÍGUEZ CASTELLANOS, ARTURO (Departamento de Economía Financiera II. UNIVERSIDAD DEL PAÍS VASCO) VALLEJO ALONSO, BELEN (Departamento de Economía Financiera II. UNIVERSIDAD DEL PAÍS VASCO) ARREGUI AYASTUY, GERARDO
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This paper aims, on the one hand, to investigate the Basque Country companies’ view about the intangibles relevance and the interest and causes to their valuation, on the other hand, to determine their main intangibles and finally to verify the applicability of the financial valuation method proposed by Rodríguez-Castellanos et al. (2006a, 2007). To get the objectives, a field study has been done with 517 telephone survey to the Basque Country companies’ financial managers. The results show that the companies of the sample are very interested in the financial valuation of the intangibles and that the mainly intangible resources are associated to core competences. Besides, the application of proposed financial valuation method is feasible, but it’s outstanding the need for carrying out previous efforts to improve the knowledge of their intangibles. 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. Los resultados muestran el alto interés de las empresas por la valoración de los intangibles, siendo los intangibles asociados a competencias su principal factor de competitividad. Aún siendo posible la aplicación del método de valoración financiera contrastado, debe destacarse la necesidad de realizar esfuerzos previos para mejorar el conocimiento que las empresas tienen sobre sus intangibles.
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Volume (Year): 26 (2008) Issue (Month): (Septiembre) Pages: 27-56 Download reference. The following formats are available: HTML
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Handle: RePEc:lrk:eeaart:26_3_3
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Find related papers by JEL classification: M21 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - Business Economics G39 - Financial Economics - - Corporate Finance and Governance - - - Other
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