Enhancing Sustainability in Finance : Throughput Model focused decisions

• Purpose - The purpose of this paper is to provide a conceptual financial analysis process model that depicts intangible assets for researchers and practitioners that can assist them to enhance their understanding of valuation issues. Design/methodology/approach - We propose an approach a theoretical/conceptual framework described as "The Throughput Model" Originality/value -This methodology puts in evidence the processes that decision-makers use to select different types of information, which supports their position, and have ignored other information, which does not support their position. Also, the model is useful in depicting latter stages of investment bankers and financial analysts' processes, such as judgment, that are implemented in supporting individuals' positions. Practical implications - The outcomes of the application of the Throughput Model helps uncover the observations and values that investment bankers and financial analysts rely upon when taking positions on issues.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Nyckelord

Intangible Assets

Valuation

Throughput Modelling

Publikations- och innehållstyp

ref (ämneskategori)

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