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http://hdl.handle.net/10609/47341
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) |
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. |
Keywords: | intellectual capital disclosure market value intangibles Tobin's q |
Document type: | info:eu-repo/semantics/doctoralThesis |
Issue Date: | 28-Jan-2016 |
Publication license: | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
Appears in Collections: | Tesis doctorals |
Files in This Item:
File | Description | Size | Format | |
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Tesis Doctoral - SI&C UOC.pdf | Solano Ruiz_tesi doctoral | 4,16 MB | Adobe PDF | View/Open |
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