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The intangibles’ mindset of CFOs’ and corporate performance / José Domingo García-Merino in Knowledge management research and practice, Vol. 8 N° 4 (Décembre 2010) 

Public ISBD [article]  in Knowledge management research and practice > Vol. 8 N° 4 (Décembre 2010) . - pp. 340 - 350 Titre : The intangibles’ mindset of CFOs’ and corporate performance Type de document : texte imprimé Auteurs : José Domingo García-Merino, Auteur ; Gerardo Arregui-Ayastuy, Auteur ; Arturo Rodríguez-Castellanos, Auteur Année de publication : 2011 Article en page(s) : pp. 340 - 350 Note générale : Management Langues : Anglais (eng) Mots-clés : Intangibles  Intellectual  capital  Financial  valuation  Corporate  performance  CFOs’  mindset Index. décimale : 658 Organisation des entreprises. Techniques du commerce Résumé : 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. DEWEY : 658 ISSN : 1477-8238 En ligne : http://www.palgrave-journals.com/kmrp/journal/v8/n4/abs/kmrp201019a.html [article] The intangibles’ mindset of CFOs’ and corporate performance [texte imprimé] / José Domingo García-Merino, Auteur ; Gerardo Arregui-Ayastuy, Auteur ; Arturo Rodríguez-Castellanos, Auteur . - 2011 . - pp. 340 - 350. Management Langues : Anglais (eng) in Knowledge management research and practice > Vol. 8 N° 4 (Décembre 2010) . - pp. 340 - 350 Mots-clés : Intangibles  Intellectual  capital  Financial  valuation  Corporate  performance  CFOs’  mindset Index. décimale : 658 Organisation des entreprises. Techniques du commerce Résumé : 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. DEWEY : 658 ISSN : 1477-8238 En ligne : http://www.palgrave-journals.com/kmrp/journal/v8/n4/abs/kmrp201019a.html