Motivos "externos" e "internos" para la valoración financiera de los intangibles: antecedentes y consecuentes

• Autores: José Domingo García Merino, Gerardo Arregui Ayastuy, Arturo Rodríguez Castellanos , Belén Vallejo Alonso
• Localización: Investigaciones europeas de dirección y economía de la empresa, ISSN 1135-2523, Vol. 16, Nº 3, 2010, págs. 145-171
• Idioma: español
• DOI: 10.1016/s1135-2523(12)60039-2
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• Dialnet Métricas: 1 Cita
• Resumen

  • Este trabajo pretende analizar la relación entre la percepción de las empresas del País Vasco sobre la importancia de la valoración de los intangibles y los resultados que obtienen. Para el logro de este objetivo se ha realizado una encuesta a 440 directores financieros. Del análisis de sus respuestas y de los resultados económico-financieros de sus empresas, se concluye que las empresas que consideran importante la valoración financiera de sus intangibles, especialmente por motivos internos, obtienen mejores resultados aunque las mejoras no son estadísticamente significativas. Asimismo, las empresas más interesadas en la valoración de sus intangibles por motivos externos presentan una mayor necesidad de presentar garantías frente a terceros sobre su capacidad de generar rendimientos.

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