http://ift.tt/eA8V8J
The purpose of this paper is to analyze the contribution of intangible capital in performance design of market and non-market enterprises. The paper is based on a literature review of the subject and a sensitivity analysis of intangible assets evaluation model, based on a cash flow model type DCF (Discounted Cash Flow) and enriched with qualitative data collected from CAC 40 companies and mutual health. The inclusion of intangible assets in achieving performance remains a challenging exercise to develop given the nature and specificity of the structure to evaluate. Analysing the sensitivity of the evaluation model to fluctuations in intangible assets remains more difficult due to the strong link with the specificity of the model used and the assumptions on the independence of input factors. However, with some rearrangements, we can highlight the most likely intangible assets that can improve the performance of companies and mutual health.
April 30, 2017 at 08:22PM
from Jean de Dieu Kagambega
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