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El valor razonable, la eficiencia y la ineficiencia del mercado. El caso de Colombia en la perspectiva de la ley 1314 de 2009 Patterns in Neighboring Areas Colombia

Author

Listed:
  • Hárold Álvarez Álvarez

    (Universidad del Quindio, Universidad de Manizales, Universidad la Gran Colombia)

  • Juan Sebastián Álvarez Yepes

    (Universidad EAFIT)

Abstract

Este artículo se orienta a realizar un análisis del concepto de eficiencia del mercado, sus técnicas de medición y su relación con el criterio del valor justo de mercado o valor razonable aplicado en el modelo de contabilidad internacional agenciado por el IASB, tanto en los escenarios bursátiles como en los mercados de bienes y servicios; y a reflexionar sobre la pertinencia o inconveniencia de la adopción de tal modelo contable como base regulatoria para Colombia.

Suggested Citation

  • Hárold Álvarez Álvarez & Juan Sebastián Álvarez Yepes, 2010. "El valor razonable, la eficiencia y la ineficiencia del mercado. El caso de Colombia en la perspectiva de la ley 1314 de 2009 Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(11), pages 40-97, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2010:i:11:p:40-97
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1213/1287
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    More about this item

    Keywords

    Eficiencia del mercado; valor justo del mercado; modelo de contabilidad internacional; mercados bursátiles; mercados de bienes y servicios;
    All these keywords.

    JEL classification:

    • D61 - Microeconomics - - Welfare Economics - - - Allocative Efficiency; Cost-Benefit Analysis
    • L89 - Industrial Organization - - Industry Studies: Services - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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