The intangibles’ mindset of CFOs’ and corporate performance

José Domingo García-Merino, Gerardo Arregui-Ayastuy, Arturo Rodríguez-Castellanos and Lidia García-Zambrano

Knowledge Management Research & Practice, 2010, vol. 8, issue 4, 340-350

Abstract: This paper aims to analyze the companies’ view about the financial valuation of intangibles relevance and its influence on corporate performance. Based on the theory of resources, the role of intangibles in business competitiveness is justified. The traditional factors of production have become secondary, while the success is primarily based on the development and utilization of intangible resources. One of the main problems in managing the intangibles appears to be that, there is a general lack of information about them. Therefore, financial valuation of intangibles will result in significant benefits to the organization that will help determine business strategy, process design as well providing competitive advantage. It follows the hypothesis of this work, the greater known about their intangibles and the greater sensitivity to the financial valuation of them, the better performance. To achieve this objective, a field study is done, doing telephone calls to Basque Country companies’ financial managers.

Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1057/kmrp.2010.19 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:tkmrxx:v:8:y:2010:i:4:p:340-350

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/tkmr20

DOI: 10.1057/kmrp.2010.19

Access Statistics for this article

Knowledge Management Research & Practice is currently edited by Giovanni Schiuma

More articles in Knowledge Management Research & Practice from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().