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Factores Discriminantes De La Inversión En Intangibles De Las Empresas Tecnológicas /

Author

Listed:
  • Guijarro Martínez, F.

    (Universidad Politécnica de Valencia (España))

  • Moya Clemente, I.

    (Universidad Politécnica de Valencia (España))

Abstract

El objeto del presente trabajo es analizar qué variables consideradas como información pública de los estados contables de las empresas tecnológicas se relacionan con la inversión en intangibles. El estudio se ha realizado sobre las empresas incluidas en el índice Nasdaq-100 durante el periodo 1999-2004. Mediante el análisis cluster se han obtenido dos grupos en función de su mayor o menor inversión sobre el factor que se ha denominado intangible. El análisis discriminante posterior muestra el efecto que tienen aspectos tales como los resultados, la amortización, el tamaño y los costes sobre la inversión en intangible por parte de estas empresas. / The aim of this work is to analyze the link between variables concerning public financial information and intangibles investment for technological firms. The investigation focuses on firms in Nasdaq-100 index during the 1999-2004 period. Two groups have been obtained by means of cluster analysis according its degree of investment in the so-called intangible factor. The effect of profit or losses, amortization, total assets and product expenses over intangible investment has been analyzed by means of discriminant analysis.

Suggested Citation

  • Guijarro Martínez, F. & Moya Clemente, I., 2006. "Factores Discriminantes De La Inversión En Intangibles De Las Empresas Tecnológicas /," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 12(2), pages 205-216.
    • Handle: RePEc:idi:jiedee:v:12:y:2006:i:2:p:205-216
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