El Intangible Como Problema Conceptual Y La Ficción Del Valor Razonable
[Intangible assets as a conceptual problem and the fiction of fair value (in Spanish)]
AbstractIn an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a theoretical problem. In real life, where sometimes information does not exists at all, neither take place other theoretical assumptions, “reasonable value” assessment for those assets becomes an accountant fiction (and a fiscal one) . Another famous problem, that one of fixed capital, concurs with the theoretical idea of none of businesses being profitable.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 2160.
Date of creation: 12 Feb 2007
Date of revision: 2007
Activos intangibles; valor razonable; empresa en funcionamiento; rentabilidad; problemas de información; mercado;
Other versions of this item:
- Alfonso Galindo Lucas, 2007. "El intangible como problema conceptual y la ficción del valor razonable," Contribuciones a la Economía, Grupo Eumed.net (Universidad de Málaga), issue 2007-02, February.
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M19 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Other
- B59 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Other
- B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology
- D53 - Microeconomics - - General Equilibrium and Disequilibrium - - - Financial Markets
- D01 - Microeconomics - - General - - - Microeconomic Behavior: Underlying Principles
This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-03-17 (Accounting & Auditing)
- NEP-ALL-2007-03-17 (All new papers)
- NEP-SOC-2007-03-17 (Social Norms & Social Capital)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Grossman, Sanford J. & Hart, Oliver D., 1986.
"The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration,"
3450060, Harvard University Department of Economics.
- Grossman, Sanford J & Hart, Oliver D, 1986. "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration," Journal of Political Economy, University of Chicago Press, vol. 94(4), pages 691-719, August.
- Oliver Hart & Sanford Grossman, 1985. "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration," Working papers 372, Massachusetts Institute of Technology (MIT), Department of Economics.
- Grossman, Sanford J & Hart, Oliver, 1985. "The Cost and Benefits of Ownership: A Theory of Vertical and Lateral Integration," CEPR Discussion Papers 70, C.E.P.R. Discussion Papers.
- Raghuram G. Rajan & Luigi Zingales, 1997.
"Power in a Theory of the Firm,"
NBER Working Papers
6274, National Bureau of Economic Research, Inc.
- Raghuram G. Rajan & Luigi Zingales, . "Power in a Theory of the Firm," CRSP working papers 335, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
- Rajan, Raghuram G & Zingales, Luigi, 1998. "Power in a Theory of the Firm," CEPR Discussion Papers 1777, C.E.P.R. Discussion Papers.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ekkehart Schlicht).
If references are entirely missing, you can add them using this form.