Motives for the Financial Valuation of Intangibles

2011 ◽  
pp. 309-335
Author(s):  
José Domingo García-Merino ◽  
Gerardo Arregui-Ayastuy ◽  
Arturo Rodríguez-Castellanos ◽  
Belén Vallejo-Alonso
Keyword(s):  
Field Study ◽  
Business Performance ◽  
Basque Country ◽  
Internal Motivation ◽  
Financial Valuation ◽  
Telephone Calls ◽  
External Reasons

This chapter aims to analyse the Basque Country companies’ view about the financial valuation of intangibles relevance and its influence on business performance. To achieve this objective, a field study has been done with 440 telephone calls to Basque Country companies’ financial managers. Then, their responses and theirs firm’s performance are analysed. The results show that the companies that are interested in the financial valuation of the intangibles, especially for internal motivation, perform better; however, this improvement is not statistically significant. Otherwise, the companies that are more interested in the valuation of their intangibles for external reasons need to provide information to stakeholders about their ability to generate income.

scholarly journals Una gestión activa de los intangibles empresariales y su incidencia en los resultados financieros de un modo sostenible

2020 ◽  
Vol 32 (3) ◽  
pp. 1117
Author(s):  
Lidia García-Zambrano ◽  
Arturo Rodríguez-Castellanos ◽  
José Domingo García-Merino
Keyword(s):  
Competitive Advantage ◽  
Field Study ◽  
Basque Country ◽  
Core Competencies ◽  
The Core ◽  
Intangible Resources ◽  
Resources And Capabilities ◽  
Telephone Calls ◽  
The Difference

It is widely accepted that the allocation of intangible resources and capabilities has become the difference between firms. However, only a few of them allow to gain a competitive advantage, so-called core competencies. Most of the studies about to the intangibles and firms performance consider only the stock held by the company, and they do not considered intangibles management. Therefore, our objective is to test whether the core competencies management translates into improved sustainably performance, measured through ROA. To this end, a field study was performed, by making telephone calls to Basque Country companies’ financial managers, and favorable evidence was obtained.

scholarly journals Locus of Control, Sources of Motivation, and Mental Boundaries as Antecedents of Leader–Member Exchange Quality

2010 ◽  
Vol 106 (1) ◽  
pp. 175-188 ◽  
Author(s):  
John E. Barbuto ◽  
Dayna Finch Weltmer ◽  
Lisa A. Pennisi
Keyword(s):  
Locus Of Control ◽  
Field Study ◽  
Self Concept ◽  
Elected Officials ◽  
Leader Member Exchange ◽  
Study Analysis ◽  
Internal Motivation ◽  
Direct Reports ◽  
Member Exchange

In this study were examined leaders' and members' scores on locus of control, sources of motivation, and mental boundaries to predict the quality of leader–member exchanges. 80 elected officials and their 388 direct reports were sampled in a field study. Analysis indicated followers' scores on locus of control, leaders' scores of self-concept internal motivation, leaders' scores on locus of control, and followers' rated goal-internalization motivation were positively related to leader–member exchanges. Implications and directions for research are discussed.

Obscene Telephone Calls to Children: A Retrospective Field Study

2000 ◽  
Vol 29 (4) ◽  
pp. 626-632
Author(s):  
Helmer B. Larsen ◽  
Ingrid Leth ◽  
Brendan A. Maher
Keyword(s):  
Field Study ◽  
Telephone Calls

The Relationship Between Proactive Management of Core Competencies and Business Performance

2013 ◽  
Vol 12 (02) ◽  
pp. 1350016 ◽  
Author(s):  
Lidia Garcia-Zambrano ◽  
Arturo Rodriguez-Castellanos ◽  
Jose Domingo García-Merino
Keyword(s):  
Financial Reporting ◽  
Business Performance ◽  
Basque Country ◽  
Core Competencies ◽  
Essential Elements ◽  
Intangible Resources ◽  
Proactive Management ◽  
Tangible Assets ◽  
Study Results ◽  
The Relationship

Intangible resources drive economic growth, and are considered the fundamental source of business value. Intangibles have become key factors in generating competitive advantages, despite the fact that traditional financial reporting continues to focus on tangible assets. This is primarily due to the fact that the majority of intangible resources are invisible and considered a current expense on financial statements. Top level management on the other hand may be discouraged from investing in intangible resources, even though numerous studies link investments in R&D, advertising, and training, to the performance of the company. Studies also suggested that core competencies, as a form of intangible human capital, are critical competitive factors and essential elements of corporate competitive advantage. Despite that, few studies analyse the relationship between investments in core competencies and corporate performance. The main objective of this study is to attempt to fill the gap in this area of the current literature and test the extent to which investments in core competences, translates into direct improved organisational performance. The field study was conducted by making telephone calls to the financial managers of different Basque Country companies. Their responses and the financial performance of their companies was analysed and reported in this study. Results from the study show that firms with managers whom affirm their investment in intangible resources have better overall growth and sustained economic development.

Motivation, Altruism, and Generalized Compliance: A Field Study of Organizational Citizenship Behaviors

2003 ◽  
Vol 92 (2) ◽  
pp. 498-502 ◽  
Author(s):  
John E. Barbuto ◽  
Lance L. Brown ◽  
Daniel W. Wheeler ◽  
Myra S. Wilhite
Keyword(s):  
Field Study ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behaviors ◽  
Self Concept ◽  
Altruistic Behavior ◽  
Citizenship Behaviors ◽  
Internal Motivation ◽  
Negative Relation ◽  
Positive Correlations ◽  
External Motivation

This study tests the relations among five sources of motivation and two organizational citizenship behaviors. 175 employees from 31 locations of two agriculturally based companies completed the Motivation Sources Inventory and were rated by their supervisors for demonstrated organizational citizenship behaviors. There were significant positive correlations for employees' Self-concept-Internal Motivation with Altruistic Behavior of employees; while employees' Self-concept-External Motivation showed a significant negative relation with Altruistic Behavior by employees. Surprisingly, no correlation between employees' Goal Internalization Motivation and Altruistic Behavior by employees was found. Interpretation of these findings and further research are suggested.

Regional Corporate Culture, Motivation and Technology Impacts on Performance of Quality Certified Firms

2017 ◽  
Vol 25 (3) ◽  
pp. 121-139
Author(s):  
Probir Kumar Banerjee ◽  
Che Ruhana Isa ◽  
Suria Zainuddin
Keyword(s):  
Corporate Culture ◽  
Business Performance ◽  
Business Processes ◽  
Operational Performance ◽  
Internal Motivation ◽  
It Alignment ◽  
It Systems ◽  
Quality Certification ◽  
Culture Motivation ◽  
Practical Implications

Prior research provides inconclusive evidence of the link between quality certification and firm performance. This research revisits the issue in the context of Malaysia where employers find it difficult to motivate employees due to corporate culture. Tenets of the motivation theory, stakeholder theory and Business/IT alignment form the theoretical basis for this investigation. Contrary to expectations, Malaysian quality certified firms showed high operational performance, attributed primarily to the qualities of aligned IT systems and business processes driven by high internal motivation of IT stakeholders. Business stakeholders had high external motivation focused on exploitation of the ISO logo, which had insignificant impact on operational performance but had significant influence on business performance. Theoretical and practical implications are discussed.

scholarly journals Motives for Financial Valuation of Intangibles and Business Performance in SMEs

Innovar ◽  
2015 ◽  
Vol 25 (56) ◽  
pp. 113-127 ◽  
Author(s):  
Belén Vallejo Alonso ◽  
José Domingo García Merino ◽  
Gerardo Arregui Ayastuy
Keyword(s):  
Business Performance ◽  
Small And Medium Enterprises ◽  
Balance Sheet ◽  
Future Research ◽  
Competitive Advantages ◽  
Financial Valuation ◽  
Intangible Resources ◽  
Valuation Process ◽  
Medium Enterprises

In line with the Resource-based view, intangibles have become the key resource for generating competitive advantages in a firm. This is particularly significant in the case of small and medium enterprises (SMEs) whose competitive advantage is frequently based on intangible resources. However, there has been little attempt to assess and measure the role of intangible resources in firms' performance, and the motives driving their valuation process. Besides, most of the studies have been carried out in large firms. This article, combining theoretical contributions and empirical evidence, aims to analyze the relationship between the motives, external or internal, driving the valuation process of intangibles and the performance obtained by SMEs. Considering the recognized hypotheses and based on a survey of a representative sample of 369 Spanish SMEs' managers, in addition to the financial data collected from these firms, we explore whether the different motives driving the companies to perform a financial valuation of their intangibles are reflected in the business performance, and conditioned by financial structure and the level of intangibles. Results indicate that SMEs consider important to report intangibles value to external stakeholders as they depict a higher level of borrowing, as well as a higher level of intangibles accounted in the balance sheet. Furthermore, SMEs that consider the financial valuation of their intangibles for internal reasons achieve better performance. The implications of these results and suggestions for future research are dicussed as well.

scholarly journals Performance and internationalization effects of the use of ICT in diversified companies

2018 ◽  
Vol 2 (1) ◽  
pp. 16-28
Author(s):  
Omar León ◽  
Juan Ignacio Igartua ◽  
Jaione Ganzarain
Keyword(s):  
Information And Communication Technologies ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Basque Country ◽  
Communication Technologies ◽  
Diversification Strategy ◽  
Level Of Use ◽  
Information And Communication ◽  
Medium Enterprises ◽  
The Impact

The relationship between Information and Communication Technologies (ICT) and business performance has been a topic of great importance for academics from different areas for several decades. In this sense, this study analyzes the impact of the use of ICT on the diversification strategy of small and medium enterprises (SMEs). From a sample of 95 companies in the Autonomous Community of the Basque Country, it is evident that diversified companies show a higher level of use of ICTs and that this resource affects positively the degree of international diversification and business performance. For the descriptive and correlational statistical analysis of the variables, the SPSS software version 21 was used

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