{"id":22716,"date":"2018-03-09T09:12:59","date_gmt":"2018-03-09T09:12:59","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-relevancia-valorativa-de-los-intangibles-en-europa-valores-tradicionales-vs-valores-tecnologicos\/"},"modified":"2018-03-09T09:12:59","modified_gmt":"2018-03-09T09:12:59","slug":"la-relevancia-valorativa-de-los-intangibles-en-europa-valores-tradicionales-vs-valores-tecnologicos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-relevancia-valorativa-de-los-intangibles-en-europa-valores-tradicionales-vs-valores-tecnologicos\/","title":{"rendered":"La relevancia valorativa de los intangibles en europa: valores tradicionales vs valores tecnol\u00f3gicos"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Sebasti\u00e1n Sotomayor Gonz\u00e1lez <\/strong><\/h2>\n<p>La tesis tiene por objetivo, de una parte, determinar si los valores tecnol\u00f3gicos son valorados por los inversores burs\u00e1tiles europeos de forma similar a los valores tradicionales y, de otra, determinar si los intangibles poseen relevancia valorativa, fundamentalmente para las empresas tecnol\u00f3gicas europeas. Para ello, tras determinar cu\u00e1les son los sectores que se pueden considerar como sectores tecnol\u00f3gicos, y centrar el problema de la valoraci\u00f3n de las empresas tecnol\u00f3gicas en el problema de valorar los intangibles empresariales, se realiza un an\u00e1lisis de \u00e9stos, tanto desde la perspectiva contable, como desde la perspectiva del capital intelectual. Posteriormente, se hace referencia a aquellos trabajos que han evidenciado la relevancia valorativa de los intangibles, tanto de los reconocidos contablemente, como de los no reconocidos, haci\u00e9ndose especial referencia a la relevancia valorativa de las variables financieras y no financieras para las empresas del \u00e1mbito de internet. En el cap\u00edtulo 5 de la tesis se realiza la investigaci\u00f3n emp\u00edrica, utiliz\u00e1ndose una muestra de empresas no financieras cotizadas, pertenecientes a distintos pa\u00edses europeos, segment\u00e1ndose la misma en funci\u00f3n de distintos factores contextuales que se ha evidenciado previamente que inciden sobre la capacidad explicativa de las cifras contables: modelo contable, signo de los resultados, y tipo de valor. De los distintos an\u00e1lisis efectuados sobre esta muestra (an\u00e1lisis del ratio precio\/patrimonio neto, an\u00e1lisis del ratio precio\/beneficio neto, an\u00e1lisis conjunto de los ratios, an\u00e1lisis de la relevancia valorativa del patrimonio neto y de los resultados, an\u00e1lisis de la evoluci\u00f3n temporal de la relevancia valorativa, an\u00e1lisis de la relevancia valorativa de los intangibles, an\u00e1lisis de los coeficientes incrementales seg\u00fan los distintos factores contextuales, an\u00e1lisis del desglose de los intangibles en el modelo de valoraci\u00f3n y an\u00e1lisis  de la e<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La relevancia valorativa de los intangibles en europa: valores tradicionales vs valores tecnol\u00f3gicos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La relevancia valorativa de los intangibles en europa: valores tradicionales vs valores tecnol\u00f3gicos <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Sebasti\u00e1n Sotomayor Gonz\u00e1lez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 C\u00e1diz<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 28\/04\/2003<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Manuel Larran Jorge<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: leandro Ca\u00f1ibano calvo <\/li>\n<li> Mart\u00ednez churiaque Jos\u00e9 ignacio (vocal)<\/li>\n<li>alfonso Andr\u00e9s Rojo ramirez (vocal)<\/li>\n<li>teresa Garc\u00eda valderrama (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Sebasti\u00e1n Sotomayor Gonz\u00e1lez La tesis tiene por objetivo, de una parte, determinar si los valores tecnol\u00f3gicos son [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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