{"id":28248,"date":"2018-03-09T09:20:52","date_gmt":"2018-03-09T09:20:52","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/valoracion-de-empresas-el-ebo-en-la-valoracion-de-acciones-hacia-una-propuesta-para-su-aplicacion\/"},"modified":"2018-03-09T09:20:52","modified_gmt":"2018-03-09T09:20:52","slug":"valoracion-de-empresas-el-ebo-en-la-valoracion-de-acciones-hacia-una-propuesta-para-su-aplicacion","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/leon\/valoracion-de-empresas-el-ebo-en-la-valoracion-de-acciones-hacia-una-propuesta-para-su-aplicacion\/","title":{"rendered":"Valoracion de empresas. el ebo en la valoracion de acciones. hacia una propuesta para su aplicacion"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Borja Amor Tapia <\/strong><\/h2>\n<p>Partiendo del paradigma utilitarista y, en concreto, del enfoque del comportamiento agregado del mercado, cuyo objetivo es la evaluaci\u00f3n de la incidencia de las magnitudes contables en las variables burs\u00e1tiles, se pretende analizar el modelo de valoraci\u00f3n de edwars-bell-ohlson (ebo), dado el notable impacto que ha tenido sobre la investigaci\u00f3n de valoraci\u00f3n de activos en los mercados de capitales de los \u00faltimos a\u00f1os, especialmente la centrada en la revitalizaci\u00f3n del an\u00e1lisis fundamental. Para ello, tras identificar los aspectos m\u00e1s problem\u00e1ticos del modelo, la investigacion planteada tratar\u00e1 de i) dar contenido emp\u00edrico a la variable otra informaci\u00f3n, ii) evaluar la utilidad del modelo en la selecci\u00f3n de acciones para formar carteras.  para lograr estos objetivos, la tesis propuesta es la siguiente:  el elemento clave en la formulaci\u00f3n del modelo de valoraci\u00f3n de acciones de ohlson (ebo, 1995) es la estimaci\u00f3n de los resultados anormales esperados en el futuro, en cuyo proceso existe otra informaci\u00f3n ajena a la contabilidad que no es directamente obsevable. En este sentido, y puesto que los precios de mercado anticipan los resultados contables, el precio de la acci\u00f3n podr\u00eda emplearse, de alg\u00fan modo, como subrogado de otra informaci\u00f3n que los estados financieros tardan en captar.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Valoracion de empresas. el ebo en la valoracion de acciones. hacia una propuesta para su aplicacion<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Valoracion de empresas. el ebo en la valoracion de acciones. hacia una propuesta para su aplicacion <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Borja Amor Tapia <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Le\u00f3n<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 21\/01\/2004<\/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>Jos\u00e9 Luis Fanjul Su\u00e1rez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: valentin Azofra palenzuela <\/li>\n<li>heliodoro Robleda cabezas (vocal)<\/li>\n<li> Miguel hidalgo Alberto de (vocal)<\/li>\n<li>carmen Fern\u00e1ndez cuesta (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Borja Amor Tapia Partiendo del paradigma utilitarista y, en concreto, del enfoque del comportamiento agregado del mercado, [&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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