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Title: Reporte de capital intelectual como determinante del valor de mercado en empresas con alta bursatilidad de Colombia, Chile y México
Author: Solano Ruiz, Arnaldo Heli
Director: Castillo Merino, David
Others: Universitat Oberta de Catalunya. Internet Interdisciplinary Institute (IN3)
Keywords: intellectual capital disclosure
market value
Tobin's q
Issue Date: 28-Jan-2016
Publisher: Universitat Oberta de Catalunya. Internet Interdisciplinary Institute (IN3)
Abstract: This doctoral thesis pretends to determine whether the disclosure of intangible information defines the market value in the stock exchange market. For this purpose, a retrospective cohort with high marketability companies from Colombia, Chile and Mexico was consolidated based on information available online since the last trimester of 2006 until the last day of the second trimester of 2008. Collected variables include financial, accounting and corporate social responsibility data. In addition, information about the disclosure of intellectual capital indicators were collected according to Monclús et al (2005) guidelines.
Language: Spanish
Appears in Collections:Doctoral Thesis

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