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The aim of this article is to summarize exhaustively and concisely, the different methodologies for estimating the volatility that has been proposed for the real options approach (ROA), and also provide a theoretical and practical explanation for estimating an unbiased volatility and...
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Spanish abstract: El artículo analiza, en primer lugar, el entorno normativo actual como un entorno de riesgo, haciendo hincapié en la preocupación que despierta su gestión (teniendo en cuenta su creciente impacto en la estructura de costes de las entidades) e indagando en las causas que...
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