A proposal to estimate the valuation of small and medium size companies using geographically comparable information

  1. Mariluz Mate 1
  2. Paolo Occhino 1
  1. 1 Universidad Politécnica de Cartagena (Spain)
Small Business International Review

ISSN: 2531-0046

Ano de publicación: 2020

Volume: 4

Número: 1

Páxinas: 34-51

Tipo: Artigo

DOI: 10.26784/SBIR.V4I1.229 DIALNET GOOGLE SCHOLAR lock_openAcceso aberto editor

Outras publicacións en: Small Business International Review


Un requisito previo en cualquier análisis de valoración es la disponibilidad de información temporal para determinada variables financieras. Las pequeñas y medianas empresas, aunque representan más del 98% en los sistemas productivos actuales, no disponen de información temporal para estimar las valoraciones. En este documento, ofrecemos un procedimiento para estimar los valores de las empresas de tamaño reducido bajo la hipótesis de que el comportamiento espacial afecta a las valoraciones. Con este objetivo, presentamos los antecedentes teóricos para esta hipótesis e introducimos una propuesta espacial con un estudio de caso de empresas industriales, donde el papel significativo del espacio en las valoraciones de las empresas se ha probado previamente. Este análisis muestra la relevancia de la información espacial en la valoración de las empresas confirmando la capacidad predictiva de nuestro enfoque aplicando la metodología fuera de muestra

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