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Una aproximación al impacto del “efecto portafolio” en los resultados de una muestra de empresas cotizantes

  • José Pablo Dapena
  • Patricio Villavicencio

Contextos inflacionarios pueden dar lugar a fuentes de ganancias o renta que no se encuentran directamente vinculadas a los aspectos operativos del foco de negocios de una firma sino más bien a los aspectos financieros, y que surgen de la administración del portafolio de activos y pasivos de la empresa. Esta renta financiera puede provenir del efecto de la inflación en los activos y pasivos monetarios, de intereses financieros por créditos a los clientes, y del efecto de la tenencia por apreciación o depreciación relativa del valor de bienes con precios propios respecto de la inflación. En el presente trabajo resumimos los principales aspectos del “efecto portafolio” y procedemos a estimar el monto de dicho efecto para un conjunto de seis empresas cotizantes en el mercado local de capitales a partir de la información contenida en los balances por el período 2012.

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Paper provided by Universidad del CEMA in its series CEMA Working Papers: Serie Documentos de Trabajo. with number 530.

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Length: 15 pages
Date of creation: Dec 2013
Date of revision:
Handle: RePEc:cem:doctra:530
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