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

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Author Info
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.

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File URL: ftp://ftp.funep.es/InvEcon/paperArchive/May2007/v31i2a1.pdf
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File Function: Full text
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Publisher Info
Article provided by Fundación SEPI in its journal Investigaciones Económicas.

Volume (Year): 31 (2007)
Issue (Month): 2 (May)
Pages: 221-262
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:iec:inveco:v:31:y:2007:i:2:p:221-262

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Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain
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Web page: http://www.funep.es/

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Related research
Keywords: Ratios; rentabilidad financiera; análisis de preferencias.;

Find related papers by JEL classification:
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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This page was last updated on 2010-1-2.


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