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| Tekijä: | Garcia-Merino, J.D. (et. at) |
| Otsikko: | The intangibles' mindset of CFO's and corporate performance |
| Lehti: | Knowledge management research & practice
2010 : DEC, VOL 8:4 p. 340-350 |
| Asiasana: | organization theory knowledge management research Spain competitive advantage |
| Vapaa asiasana: | chief financial officers |
| Kieli: | eng |
| Tiivistelmä: | This paper aims to discuss the companies' view of financially valuating intangibles' relevance and its effect on corporate performance. Based on the theory of resources, the role of intangibles in business competitiveness is verified. The traditional production factors have become secondary, while the success is primarily based on the development and use of intangible resources. One of the main problems in the intangibles' management appears to be that, there often is a lack of information about them. Thus, financial valuation of intangibles will result in substantial benefits to the organization, helping determine business strategy, process design as well as providing competitive advantage. Resulting from the hypothesis of this work, the greater known about intangibles and the greater sensitivity to their financial valuation, the better the performance. A field study is conducted, doing telephone calls to Basque Country companies' financial managers. |
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