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Valoración de activos intangibles empresariales: Estado del arte y retos pendientes

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Finance, Markets and Valuation

Abstract

Appropriate management of intangible assets represents a key element for companies' survival and long-­term success. For this reason, it is a topic that has devoted the attention of academics and practitioners for several decades. Nevertheless, it still is a controversial issue. In fact, there are still many subjects that are discussed, like the identification and classification of some intangible assets or their measurement and valuation. The main objective of this project is to shed light on this important topic, which has undeniable effects not just on companies, but on consumers and the whole society, as well.