IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01413986.html
   My bibliography  Save this paper

Recommandations sur la prise en compte des actifs immatériels dans l'évaluation de la performance des entreprises et des organisations

Author

Listed:
  • Jean de Dieu Kagambega

    (SAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon)

  • Melchior Salgado

    (SAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon)

Abstract

The purpose of this paper is to analyze the contribution of intangible capital in performance design of market and non-market enterprises. The paper is based on a literature review of the subject and a sensitivity analysis of intangible assets evaluation model, based on a cash flow model type DCF (Discounted Cash Flow) and enriched with qualitative data collected from CAC 40 companies and mutual health. The inclusion of intangible assets in achieving performance remains a challenging exercise to develop given the nature and specificity of the structure to evaluate. Analysing the sensitivity of the evaluation model to fluctuations in intangible assets remains more difficult due to the strong link with the specificity of the model used and the assumptions on the independence of input factors. However, with some rearrangements, we can highlight the most likely intangible assets that can improve the performance of companies and mutual health.

Suggested Citation

  • Jean de Dieu Kagambega & Melchior Salgado, 2016. "Recommandations sur la prise en compte des actifs immatériels dans l'évaluation de la performance des entreprises et des organisations," Post-Print hal-01413986, HAL.
    • Handle: RePEc:hal:journl:hal-01413986
    Note: View the original document on HAL open archive server: https://hal.science/hal-01413986v2
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01413986v2/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01413986. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.