{"id":75317,"date":"2005-04-07T00:00:00","date_gmt":"2005-04-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-intangibles-y-la-creacion-de-valor\/"},"modified":"2005-04-07T00:00:00","modified_gmt":"2005-04-07T00:00:00","slug":"los-intangibles-y-la-creacion-de-valor","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-intangibles-y-la-creacion-de-valor\/","title":{"rendered":"Los intangibles y la creaci\u00f3n de valor"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Gomez Rodriguez Mar\u00eda  Isabel <\/strong><\/h2>\n<p>Esta investigaci\u00f3n se ha centrado en el an\u00e1lisis de la pol\u00edtica de divulgaci\u00f3n de informaci\u00f3n sobre intangibles por las entidades financieras cotizadas europeas y en el estudio de la relaci\u00f3n de la divulgaci\u00f3n de informaci\u00f3n sobre los mismos con deteminadas variables de creaci\u00f3n de valor.  nuestro estudio demuestra como la pol\u00edtica sobre divulgaci\u00f3n de informaci\u00f3n de intangibles seguida por las entidades financieras se ha caracterizado , durante los a\u00f1os 1998 a 2002, por unos niveles de informaci\u00f3n reducidos y similares entre las entidades , siendo en el a\u00f1o 2003 cuando se inidia una tendencia crecimiento . En concreto , se ha generalizado la pr\u00e1ctica relativa a la inclusi\u00f3n en las cuentas anuales de un apartado destinado a la responsabilidad social corporativa en el cual se adjunta la mayor parte de esta informaci\u00f3n.  el an\u00e1lisis sobre clasificaci\u00f3n de entidades en funci\u00f3nn de la informaci\u00f3n pone de relieve una relaci\u00f3n entre la pol\u00edtica de divulgaci\u00f3n y el pa\u00eds de pertenencia de las entidades, as\u00ed las entidades espa\u00f1\u00f3las e inglesas son las que presentan caracter\u00edsticas m\u00e1s homog\u00e9neas. Sin embargo , como hemos indicado, no se ha demostrado la asociaci\u00f3n entre la pol\u00edtica de divulgaci\u00f3n y las variables relativas a la creaci\u00f3n de valor, tales como la rentabilidad , el beneficio , los dividendos y los precios de  cotizaci\u00f3n. estos resultados apoyan la idea de que la comunicaci\u00f3n de informaci\u00f3n sigue una estrategia de imitaci\u00f3n, pero en ning\u00fan caso se puede encontrar una relaci\u00f3n directa y significativa entre una mayro divulgaci\u00f3n y las variables econ\u00f3micas. Nuestra opini\u00f3n es que el mercado todav\u00eda no est\u00e1 valorando esta informaci\u00f3n y los inversores no disponen de mecanismos adecuados de an\u00e1lisis e interpretaci\u00f3n de la misma, por lo tanto , ser\u00e1 en los pr\u00f3ximos a\u00f1os, cuando se puedan obtener resultados significativos.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los intangibles y la creaci\u00f3n de valor<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los intangibles y la creaci\u00f3n de valor <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Gomez Rodriguez Mar\u00eda  Isabel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 C\u00f3rdoba<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 04\/07\/2005<\/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>Horacio Molina Sanchez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Titos moreno <\/li>\n<li>Jes\u00fas Urias valiente (vocal)<\/li>\n<li>joaqu\u00edn Domingo sanz (vocal)<\/li>\n<li>joaquina Laffarga briones (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Gomez Rodriguez Mar\u00eda Isabel Esta investigaci\u00f3n se ha centrado en el an\u00e1lisis de la pol\u00edtica de divulgaci\u00f3n [&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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