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VALORACIÓN DE LOS ACTIVOS INTANGIBLES EN EL MERCADO DE CAPITALES ESPAÑOL

Espinosa, Germán López; Iñiguez, Raúl - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2003

to intangible assets. In Spain the accountingfor intangibles and their recognition in the balance sheet is restrictive …. The objective ofthis study is to test if the recognized intangibles have influence on the valuation andreturn of the … investors perceive intangibles to belegitimate assets. Moreover, we investigate if the level of non-recognized intangibleshas …

Persistent link: https://www.econbiz.de/10005515834

PROXIMIDAD DE LOS PAÍSES DE LA UE DESDE LA CUARTA DIRECTIVA: UN ANÁLISIS EMPÍRICO

Sanabria, Sonia; Garrido, Pascual - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2002

Most of studies which have analysed the topic of accounting systemclassification have been based on explanatory variables such as the socio-economicenvironment or accounting practices to both, measure and disclosure the financialinformation. This investigation does not take these concepts into...

Persistent link: https://www.econbiz.de/10005731114

NUEVO ENFOQUE EN LA ESTIMACIÓN DE LOS AJUSTES POR DEVENGO ANORMALES: UN MODELO DESAGREGADO

Poveda, Francisco - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2003

A fundamental question about the analysis of financial information is the potential manipulations that could be introduced by insiders in the information that is revealed to investors. In this context, this article is focused on the analysis of abnormal accruals as a potential instrument to...

Persistent link: https://www.econbiz.de/10005212545

A NEW MARKETING SEGMENTATION APPROACH BASED ON MARGINAL INDIVIDUAL UTILITIES: APPLYING CRM IS NOT A CHIMERA ANYMORE

Más, Francisco J.; Nicolau, Juan Luis - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2006

In the advent of Customer Relationship Management, a more accurate profile of the consumer is needed. The objective of this paper is to show the usefulness of knowing consumer¿s complete utility function through his/her marginal utilities. This approach allows one to form groups of individuals...

Persistent link: https://www.econbiz.de/10005212546

Determinantes de la divulgación de información previsional en España: un análisis de las empresas del ibex 35

Trombetta, Marco; Urquiza, Francisco Bravo; Navarro, … - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2008

In recent years, users' information needs have changed, and forward-looking information has become of great importance, as it has been highlighted in many international and national reports. Nonetheless, Spanish regulations are not very specific in this respect, since although it is required to...

Persistent link: https://www.econbiz.de/10005731097

ANÁLISIS EMPÍRICO DE LA RELACIÓN ENTRE CREACIÓN DE VALOR Y RESULTADOS

Poveda, Francisco; Iñiguez, Raúl - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2000

In the last years, Spanish firms have attempted to create value for their shareholders.The market value added (MVA) has been proposed by the Stern Stewart Consulting Group asa measure of value creation, and the economic value added (EVA) as an operating measure toimplement this new management...

Persistent link: https://www.econbiz.de/10005731139

ANÁLISIS EMPÍRICO DE LOS DESTINOS DE LOS CASH FLOWS EN EMPRESAS ESPAÑOLAS

Mateos, Ana-Isabel; González, Mariano - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2006

In financial literature, different ways of estimating the cash flow generated in a firm can be found. These methods are based on the estimation of these flows and on the analysis of the components that are involved in them. Although the estimation is important, we want to know what these cash...

Persistent link: https://www.econbiz.de/10005731157

CUESTIONES ESTADÍSTICAS SOBRE MODELOS Y CONTRASTES DE AJUSTES POR DEVENGO ANORMALES

Poveda, Francisco - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2001

During the nineties, the main issue in earnings management research has beenfocused on models¿ specification to estimate the abnormal component of accruals buttoday it does not exist a generalised consensus about current models. In this paper, wepresent an analysis of statistic and econometric...

Persistent link: https://www.econbiz.de/10005731165

Corporate governance and impression management in annual press releases

Osma, Beatriz García; Saorín, Encarna Guillamón - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2009

We study the association between corporate governance and impression management in annual results press releases (ARPRs). Press releases constitute a timely vehicle to communicate firm performance to third parties. However, oftentimes, managers provide self-serving disclosures that attempt to...

Persistent link: https://www.econbiz.de/10005731173

REVISIÓN DE EXPECTATIVAS EN LAS PRESENTACIONES DE EMPRESA ANTE LOS ANALISTAS FINANCIEROS

Sala, Juan Carlos Gómez; Gil, Ana; Poveda, Francisco - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2002

This study examines the reactions of the Spanish capital market and financial analysts to CEO presentations organized by the Spanish Society of Financial Analysts. The sample contains 156 presentations that took place during the period 1994-2000. To estimate the effect of these meetings -on...

Persistent link: https://www.econbiz.de/10005812830