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La Importancia del Intangible en la Empresa de Internet: Una Propuesta de Medición Contable

Author

Listed:
  • Mª Carmen Lozano Gutiérrez

    (Universidad de Cartagena. España.)

  • Federico Fuentes Martín

    (Universidad de Cartagena. España.)

Abstract

En el presente documento de trabajo se analiza la importancia de intangible en el valor de la empresa de Internet y por tanto en la obtención de financiación para la misma, la problemática de su contabilización, así como un estudio empírico en el que se propone la aplicación de una metodología basada en las técnicas operativas proporcionadas por la teoría de los subconjuntos difusos, a la identificación, y posterior tratamiento de los intangibles generadores de ventaja competitiva y su inclusión en un "balance invisible.

Suggested Citation

  • Mª Carmen Lozano Gutiérrez & Federico Fuentes Martín, 2005. "La Importancia del Intangible en la Empresa de Internet: Una Propuesta de Medición Contable," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, vol. 4, pages 1-91, April.
    • Handle: RePEc:eac:articl:06/04
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