García García, F.; Moya Clemente, Ismael - In: Investigaciones Europeas de Dirección y Economía de … 15 (2009) 1, pp. 61-79
The aim of the present research is to analyse the impact of the use of the Internacional Financial Reporting Standards on the value of companies when methodologies based on the accounting information are employed. Econometric valuation models have been obtained using factorial analysis and an...