Editorial

In this issue of Revista Activos (Activos Journal), the Valuation of companies and business management has been defined as a central theme. It is well known that, in recent years, the growing dynamics of mergers and acquisi­tions have made it imperative to find fair values for companies. Under this...

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Autores:
Díaz Jiménez, Michael Andrés
Tipo de recurso:
Fecha de publicación:
2018
Institución:
Universidad Santo Tomás
Repositorio:
Repositorio Institucional USTA
Idioma:
spa
OAI Identifier:
oai:repository.usta.edu.co:11634/41285
Acceso en línea:
https://revistas.usantotomas.edu.co/index.php/activos/article/view/5324
Palabra clave:
Rights
License
http://purl.org/coar/access_right/c_abf2
Description
Summary:In this issue of Revista Activos (Activos Journal), the Valuation of companies and business management has been defined as a central theme. It is well known that, in recent years, the growing dynamics of mergers and acquisi­tions have made it imperative to find fair values for companies. Under this scenario it is highlighted that the monetary representation of a company is not specifically reflected solely by its equity composition, but depends on other variables such as its trajectory, the levels of risk it manages, its short and long-term economic and financial capacity, the socio-economic environment in which it operates and other intangible characteristics that express its true value.