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- W629996957 abstract "El presente articulo analiza en que medida la norma contable recoge adecuadamente el valor de los activos intangibles, asi como su utilidad para los agentes financieros en los procesos de compra-venta de empresas. A partir de una muestra, que recoge los precios pagados en transacciones privadas y en los mercados cotizados de los sectores farmaceutico y biotecnologico espanoles durante el periodo 2005-2011, se ha analizado, en primer lugar, el comportamiento de la ratio precio-valor en libros. En segundo lugar, a traves de un modelo de regresion, se ha evaluado la relevancia de las diferentes partidas contables en el proceso de generacion de precios, asi como que parte del valor intangible de la empresa no aparece recogido en los estados contables. Los autores concluyen sobre la necesidad de acompanar la informacion economico-financiera tradicional con un informe de capital intelectual.------------------------------------This article analyzes the extent to which accounting standards adequately reflects the value of intangible assets as well as its usefulness for financial agents in the process of buying and selling companies. Based on a sample that includes price of private transactions and listed companies from the pharmaceutical and biotech Spanish sector in the period 2005-2011, we have analyzed: i) The performance of price-to-book ratio; and ii) Based on a regression model, the relevance of different accounting items in the price generation process, as well as what part of the intangible value of the company is not reflected in the financial statements. The authors conclude that traditional financial information must be complemented with an intellectual capital report." @default.
- W629996957 created "2016-06-24" @default.
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- W629996957 date "2013-01-01" @default.
- W629996957 modified "2023-10-02" @default.
- W629996957 title "La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas: el caso de los sectores farmacéutico y biotecnológico // The Low Impact of Accounting Information about Intangible Assets in the Valuation of Innovative Spanish Companies: The Case of Pharmaceutical and Biotechnology Industry" @default.
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