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Consideración De Los Intangibles En La Evaluación De Acciones Por Los Analistas Financieros

Author

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  • Elenea Valenzuela D.

    (Universidad de Chile)

Abstract

Tradicionalmente, la información financiera ha dominado las decisiones de inversión y el análisis de activos intangibles ha tomado creciente importancia. El objetivo de este estudio es establecer la relevancia de los intangibles que asignan los analistas financieros al estudiar las empresas y recomendar sus acciones. Se señalan los factores más relevantes que guían esa decisión y su ponderación en empresas de distintos sectores económicos. Se encuestó al 76.1% de los corredores de bolsa ubicados en Santiago de Chile. Los resultados evidencian el empleo de información no financiera en la recomendación de compra de acciones, reconociendo que varía según el sector económico.

Suggested Citation

  • Elenea Valenzuela D., 2004. "Consideración De Los Intangibles En La Evaluación De Acciones Por Los Analistas Financieros," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 3(2), pages 101-126, Junio 200.
    • Handle: RePEc:imx:journl:v:3:y:2004:i:2:p:101-126
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Información y mercados; Análisis financiero;

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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