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Vol. 26. Núm. 114.
Páginas 169-188 (enero - marzo 2010)
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Vol. 26. Núm. 114.
Páginas 169-188 (enero - marzo 2010)
Open Access
Valoración por los analistas financieros de la información de las empresas divulgada a través de internet
Financial analyst assessment of business information disclosed on the internet
Avaliação por analistas financeiros da informação das empresas divulgada através da internet
Visitas
1766
María Del Mar Alonso Almeida
Doctora en Organización de Empresas, Universidad Autónoma de Madrid, España. Profesora Ayudante Doctor, Departamento Organización de Empresas, Universidad Autónoma de Madrid, España. Grupo de Investigación GIDEST, Universidad Autónoma de Madrid, España. Dirigir correspondencia a: Dpto. Organización de Empresas, Universidad Autónoma de Madrid, Carretera de Colmenar Viejo, km. 15, 28049, Madrid, España
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Información del artículo
Resumen

El analista financiero es el encargado de realizar un exhaustivo y detallado estudio de la empresa para obtener la imagen más real y fidedigna del valor de la misma. El uso de la tecnología de Internet permite a las empresas poner gran volumen de información a disposición de cualquier tercero interesado en el mundo, a bajo coste, pero toda la información no tiene la misma relevancia para la valoración de la empresa. En este artículo se analiza y comprueba el valor que para los analistas financieros tiene la información que las empresas ponen a su disposición a través de Internet mediante la realización de un análisis Delphi. El resultado es un índice de utilidad de la información.

Palabras clave:
Internet
valoración de empresas
información
analista financiero
Abstract

Financial analysts are responsible for conducting a thorough detailed review of a company in order to get a real accurate picture of the value of the company. The use of Internet technology enables companies to make a large amount of information available to anyone who is interested anywhere in the world at a low cost. Yet not all information has the same relevance when it comes to company valuation. This article analyzes and demonstrates the value of information made available to financial analysts on the Internet using a Delphi analysis. As a result an index was obtained which measures usefulness of information.

Keywords:
Internet
company valuation
information
financial analyst
Resumo

O analista financeiro é responsável por realizar um estudo exaustivo e detalhado da empresa para obter uma imagem real e exata do valor da mesma. O uso da tecnologia de Internet permite que as empresas coloquem um grande volume de informação à disposição de qualquer parte interessada em qualquer ponto do mundo, a baixo custo, mas nem toda a informação tem a mesma importância para a avaliação da empresa. Nesse artigo vamos analisar e comprovar o valor que tem para os analistas financeiros a informação que as empresas põem à sua disposição através da Internet utilizando uma análise Delphi. O resultado é um índice que mede a utilidade dessa informação.

Palavras chave:
Internet
avaliação de empresas
informação
analista financeiro
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