تاثیر هوش کسب و کار بر ارزیابی حسن نیت

The purpose of this paper is to determine the value of business intelligence software in the adjusted net assets value used in the process of evaluating a company's goodwill. The paper starts with a literature based approach for asserting the added value brought by business intelligence software in a company which will be used as a support for proposing a new method of determining the adjusted net assets value. These new market value oriented approaches are benchmarked for a diverse sample consisting of both BVB and NYSE listed companies. The estimated result of this research is the determination of an adjusted net assets valuation method that will take into account the value of business intelligence software a company uses and correct its goodwill. The research presents an extensive literature review and adopts a positivist paradigm in evaluating the theoretically constructed method. It also consists of a critical approach of case studies presented by literature. The importance of this research is to provide the investors with a better way of valuating adjusted net assets and, as a consequence, a company's goodwill, which can lead to better investing, practices in the future. Also, this research can provide a new and improved tool for anyone who wishes to adapt their valuation instruments to the changes resulted from technological progress.