کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1018885 940372 2007 7 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Stock analysts' assessments of the shareholder value of intangible assets
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری کسب و کار و مدیریت بین المللی
پیش نمایش صفحه اول مقاله
Stock analysts' assessments of the shareholder value of intangible assets
چکیده انگلیسی

Marketing decisions create intangible assets. In the absence of formal intangible asset value reporting structures, the stock analyst acts as an independent valuation source who provides seemingly objective assessments of the shareholder value of a firm's intangible assets. Drawing on qualitative data from in-depth interviews with stock analysts, the authors investigate a series of antecedent factors that affect the accuracy of the stock analyst's assessment of intangible assets. The study collates these observations into several propositions that may serve as a basis for further research.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Business Research - Volume 60, Issue 1, January 2007, Pages 84–90
نویسندگان
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