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El análisis de preferencias: Un nuevo enfoque para el estudio de la rentabilidad

Author

Listed:
  • Pedro Lorca

    (Universidad de Oviedo)

  • Javier Andrés

    (Universidad de Oviedo)

  • Jorge Díez

    (Universidad de Oviedo)

  • Juan josé del Coz

    (Universidad de Oviedo)

  • Antonio Bahamonde

    (Universidad de Oviedo)

Abstract

En el presente trabajo se construye un modelo para la determinación de los factores influyentes en la rentabilidad futura de una empresa a través de un enfoque basado en preferencias. Con este planteamiento se consiguen superar las limitaciones de los modelos de regresión y de los sistemas de clasificación. Los resultados obtenidos en una muestra de 1.745 empresas indican que es más efectivo adoptar estrategias de aumento del margen, principalmente a través de subidas de precios, que incrementar la rotación de los activos. Es destacable que el modelo construido funciona con una precisión muy superior a otros basados en regresiones.

Suggested Citation

  • Pedro Lorca & Javier Andrés & Jorge Díez & Juan josé del Coz & Antonio Bahamonde, 2007. "El análisis de preferencias: Un nuevo enfoque para el estudio de la rentabilidad," Investigaciones Economicas, Fundación SEPI, vol. 31(2), pages 221-262, May.
    • Handle: RePEc:iec:inveco:v:31:y:2007:i:2:p:221-262
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    More about this item

    Keywords

    Ratios; rentabilidad financiera; análisis de preferencias.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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