Intangibles en la valoración financiera de proyectos de inversión

David Ceballos Hornero; Dídac Ramírez Sarrió

doi:10.29105/rinn8.15-8

Intangibles in the financial valuation of investment projects

Authors

David Ceballos Hornero University of Barcelona
Dídac Ramírez Sarrió University of Barcelona

DOI:

https://doi.org/10.29105/rinn8.15-8

Keywords:

Identification, Intangible, Investment, Success, Valuation

Abstract

Financial valuation of an investment project is considered as an objective and monetary analysis of its earnings. Financial risks (market, credit or operational) are discounted thought probability, risk premium or stress testing. This point of view is far, a priori, from a social and success perspective of the investment, because of the uncertainty only affects to data (time, money and interest rate). In this paper we analyse a way to incorporate socioeconomic variables with influence on success of the investment thank to contextual intangibles: environmental, social, economic and legal issues. The analysis to
value these intangibles is the aim of this paper.

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References

Ceballos, D. (2006) “Métodos de valoración de recursos intangibles”. Exposición del IX Seminari en Finances. Barcelona: IAFI – Universitat de Barcelona.

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Ramírez, D. (2006) “incertesa en la valoració d’intangibles”. Exposición del IX Seminari en Finances. Barcelona: IAFI – Universitat de Barcelona.

Rodríguez, A. (1997) Matemática de la inversión. Barcelona: Universitat de Barcelona.

Rodríguez, A.; A. Araujo (2005) “Métodos para la valoración económico-financiera de los intangibles”. Capital Intelectual, nº 0, pp. 18-27.

Rodríguez, A. et alii (2006) “Modelo para la valoración financiera de activos intangibles y competencias”. Exposición del IX Seminari en Finances. Barcelona: IAFI – Universitat de Barcelona.

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Published

2011-01-21

How to Cite

Ceballos Hornero, D., & Ramírez Sarrió, D. (2011). Intangibles in the financial valuation of investment projects. Innovaciones De Negocios, 8(15), 175–195. https://doi.org/10.29105/rinn8.15-8

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Issue

Vol. 8 No. 15 (2011): Enero-Junio, 8(15)

Section

Artículos

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