sadqi, abdessadeq ecole nationale de commerce et de gestion (encg), Settat, morocco , rifki, samira faculté des sciences juridiques economiques et sociales mohammedia (fsjes mohammedia), Mohammedia, Morocco

Intangiblecapital to goodwill: What are the implications for contemporary businesses?

31014

Skills; knowledge and know-how consolidated over the years, intangible assets are decisive for the overall economic performance and growth of organizations. It is especially in human capital, research and development, patents, software and adopted organizational structures. Therefore, the question to know how, in an organization, these factors strategic success keys are created, disseminated, preserved and used in the context of a sustainable economic income arises. It is in this context that the debate on intangible assets; where the relevance of their identification and their evaluation. This problem arise the following research areas: − Firstly, that covers the concepts of intangible capital and the goodwill? − How detect and then evaluate these intangible assets within an organization? − To what extent they contribute to value creation in a company?

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Valuation of companies , Corporate finance , strategic intangible resources , Theories of value

Revue Des Études Multidisciplinaires En Sciences Économiques Et Sociales

27