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The recognition of intangibles: what are the issues for company’s valuation?
[El reconocimiento del capital inmaterial: ¿Qué es lo que está en juego para la evaluación de las empresas?]

Author

Listed:
  • Corinne Bessieux-Ollier

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Alain Schatt

    (HEC Lausanne - Faculté des Hautes Etudes Commerciales (HEC Lausanne))

  • Élisabeth Walliser

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Daniel Zéghal

    (University of Ottawa [Ottawa])

Abstract

Le capital immatériel a pris une importance croissante dans de nombreuses entreprises, mais les règles comptables ne permettent généralement pas de faire figurer ses composantes dans les états financiers publiés en fin d'année. Cet article se focalise sur les conséquences de la normalisation comptable actuelle sur l'évaluation des entreprises. Il discute également du rôle des informations extra comptables sur les actifs immatériels, divulguées volontairement par les entreprises pour aider les investisseurs à évaluer les entreprises. Enfin, le rôle des analystes financiers est évoqué : leur expertise devient essentielle pour apprécier l'impact du capital immatériel sur le devenir des entreprises et, par conséquent sur leur valeur.

Suggested Citation

  • Corinne Bessieux-Ollier & Alain Schatt & Élisabeth Walliser & Daniel Zéghal, 2014. "The recognition of intangibles: what are the issues for company’s valuation? [El reconocimiento del capital inmaterial: ¿Qué es lo que está en juego para la evaluación de las empresas?]," Post-Print hal-02042416, HAL.
    • Handle: RePEc:hal:journl:hal-02042416
    DOI: 10.7202/1025086ar
    as

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