Mañana, JUEVES, 24 DE ABRIL, el sistema se apagará debido a tareas habituales de mantenimiento a partir de las 9 de la mañana. Lamentamos las molestias.
Intellectual Capital Reporting and Credit Risk Analysis
Author
Guimón de Ros, JoséEntity
UAM. Departamento de Análisis Económico, Teoría Económica e Historia EconómicaPublisher
Emerald Group PublishingDate
2005Citation
10.1108/14691930510574645
Journal of Intellectual Capital 1.6: 2005: 28-42
ISSN
1469-1930DOI
10.1108/14691930510574645Funded by
This article was produced within the context of E*Know‐Net, a EU‐funded research project on intellectual capital coordinated by the Autonomous University of Madrid and integrated by 15 European research centers. An earlier version of this paper was submitted to the EU Commission in January 2004 as part of the Final Report of E*Know‐Net (STRATA Program, Ref: HPV1‐CT‐ 2001‐50002).Editor's Version
http://dx.doi.org/10.1108/14691930510574645Subjects
Intangible assets; Intellectual capital; Spain; Risk analysis; Credit; Economía; EmpresaNote
This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here (https://repositorio.uam.es). Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited."Rights
© Emerald Group Publishing LimitedAbstract
Purpose
– Aims to increase our understanding of the role of intangibles in credit risk analysis and of the main factors which enable or disable the impact of intellectual capital (IC) reports.
Design/methodology/approach
– Discusses recent findings from the European Union‐funded E*Know‐Net project (2001‐2003) and reviews other works on the subject. This literature review is complemented with two case studies. The first presents the results of an experimental workshop with 12 credit risk analysts from Banco Santander Central Hispano, a major Spanish bank. The second case study looks at how the European Investment Bank integrates intangibles into its project appraisal process.
Findings
– Provides a comprehensive conceptual framework to analyze the impact of IC reporting in credit risk analysis. Argues that there is a significant gap between the perceived potential impact of IC reports and their real impact in practice, and proposes a classification of the barriers in the market for corporate information that help explain this apparent paradox. The case studies presented illustrate some of the factors that enable or disable the impact of IC reporting in practice.
Originality/value
– Increases understanding of the relevance and impact of intangibles and IC reports in the lending process. Draws conclusions for companies, credit institutions and policy makers.
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