The importance of the intangible capital of companies listed on the Casablanca Stock Exchange
Currently, we live in an economy that has changed considerably since the 1990s. This is the time when economies moved from the industrial age to the information age. For the past ten years, companies have moved to the intangible economy in addition to the physical value (fixed assets: buildings, workshops, computers, vehicles, etc.) and the cash value (cash, receivables, etc.). There is a gas value, which is intangible capital. This new notable concept is the purpose of this article, which consists in calculating the intangible capital of a sample of listed Moroccan companies, according to an approximate approach, based on data accessible to the public on the site of the Casablanca Stock Exchange. The aim of this research is to answer the following questions: What is intellectual capital? What are the components of intangible capital? What is the weight of intangible capital in Moroccan companies?
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TAOUAB, Omar; MOUTAHDIB, Aziz; ABARKANE, Mohamed. 2020. The importance of the intangible capital of companies listed on the Casablanca Stock Exchange. Revue du Contrôle, de la Comptabilité et de l'Audit. https://africanscientificindex.com/articles/revue-du-controle-de-la-comptabilite-et-de-l-audit-the-importance-of-the-intangible-capital-of-companies-listed-on-the-casablanca-stock-exchange
Revue du Contrôle, de la Comptabilité et de l'Audit (2020)
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