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- Title
La reconnaissance du capital immatériel : quels enjeux pour l'évaluation des entreprises?
- Authors
BESSIEUX-OLLIER, CORINNE; SCHATT, ALAIN; WALLISER, ELISABETH; ZÉGHAL, DANIEL
- Abstract
Intangibles have become more important in many companies, but the accounting standards do not generally allow their recognition in the financial statements released at the end of the year. This article focuses on the consequences of the current accounting standards on companies' valuation. It also discusses the role of non-financial information about intangibles, disclosed voluntarily in order to help investors to value companies. Finally, the role of financial analysts is analysed: their expertise becomes essential to estimate the impact of intangibles on the future of companies and, consequently on their value.
- Subjects
INVESTORS; INTANGIBLE property; ACCOUNTING standards; FINANCIAL statements; VALUATION
- Publication
Management international / International Management / Gestiòn Internacional, 2014, Vol 18, Issue 3, p12
- ISSN
1206-1697
- Publication type
Article
- DOI
10.7202/1025086ar