{"id":71514,"date":"2018-03-09T23:16:07","date_gmt":"2018-03-09T23:16:07","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/modelizacion-del-valor-intangible-y-sus-determinantes-una-aproximacion-financiera\/"},"modified":"2018-03-09T23:16:07","modified_gmt":"2018-03-09T23:16:07","slug":"modelizacion-del-valor-intangible-y-sus-determinantes-una-aproximacion-financiera","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/modelizacion-del-valor-intangible-y-sus-determinantes-una-aproximacion-financiera\/","title":{"rendered":"Modelizacion del valor intangible y sus determinantes. una aproximacion financiera."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Barrios Del Pino Idaira <\/strong><\/h2>\n<p>En un entorno como el actual, donde los recursos intangibles han cobrado una inusitada importancia, los estados contables actuales no ofrecen informaci\u00f3n suficiente acerca de algunos de estos elementos generadores de valor para las empresas. Por ello, el objetivo de esta tesis doctoral es doble: por una parte aproximar a los determinantes de la inversi\u00f3n en activos inmateriales y, por otra, realizar un intento de valoraci\u00f3n del valor intangible.  asismismo este objetivo generico se articul\u00f3 en 8 hip\u00f3tesis de investigaci\u00f3n que correlacionaban distintos aspectos de la naturaleza econ\u00f3mico-financiera de las empresas con la inversi\u00f3n en intangibles.  para el logro del objetivo y contraste de las hip\u00f3tesis se selecciono una muestra de 146 empresas espa\u00f1olas cotizadas para el periodo 1998-2001. a esta muestra se le aplicaron distintas t\u00e9cnicas estad\u00edsticas univariantes y de inteligencia artifical (\u00e1rboles y reglas de decisi\u00f3n) para la obtenci\u00f3n de los determinantes de la inversi\u00f3n en intangibles. Con estos resultados se procedi\u00f3 a la aproximaci\u00f3n de la valoraci\u00f3n de los intangibles no registrados en balance mediante la regresi\u00f3n por pasos.  finalmente esta investigaci\u00f3n se finaliza con unas breves conclusiones acerca de los principales resultados alcanzados, las limitaciones del estudio y las futuras lineas de trabajo.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Modelizacion del valor intangible y sus determinantes. una aproximacion financiera.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Modelizacion del valor intangible y sus determinantes. una aproximacion financiera. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Barrios Del Pino Idaira <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 La laguna<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 29\/11\/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> Gonzalez Perez Ana Lorenza<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: leandro Ca\u00f1ibano calvo <\/li>\n<li>ismael Moya clemente (vocal)<\/li>\n<li>valentin Azofra palenzuela (vocal)<\/li>\n<li>montserrat Sierra fernandez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Barrios Del Pino Idaira En un entorno como el actual, donde los recursos intangibles han cobrado una [&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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