The paper focuses on the use of intangibles as correction factors for an internal rating system (IRS). The purpose of this work is twofold. On the one hand, there is the will to make a real contribution in stimulating banks to consider the analysis of intangibles of firms as a lever to set virtuos rating models, capable of maintaining the predictive ability even in times of economic recession. On the other hand, it seeks to encourage companies to engage in the process of implementation, management and communication of intangible assets. In the current economic scenario, the intangibles contribute significantly to the construction of the competitive positioning of the company. It follows that the soft information have to be appropriately considered in order to consider key aspects of business management (growth potential, competitive capabilities, core competencies, governance model).
|Titolo:||The role of intangibles in improving the predictive abilty of Internal Rating Systems|
|Data di pubblicazione:||2014|
|Appare nelle tipologie:||4.1 Contributo in Atti di convegno|