Capital intellectuelUne approche du marché des citrons
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Capital intellectuelUne approche du marché des citrons

Capital intellectuelUne approche du marché des citrons


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About the Book

Cette thèse examine le concept de capital intellectuel et son effet sur les cours des actions comme moyen de résoudre le problème des citrons existant sur les marchés financiers actuels. Afin de voir si le capital intellectuel pouvait faire partie d'une solution pour lutter contre ce problème, le VAICTM a été utilisé pour déterminer la pertinence du capital intellectuel par rapport au cours de l'action. Les résultats des régressions effectuées montrent que le VAICTM est significatif et permet une explicabilité accrue de la variation des cours des actions. Cela conduit à la conclusion que le capital intellectuel est un déterminant important du rendement des actions. Les comparaisons temporelles du R2 des régressions de l'année civile n'ont pas abouti à des conclusions définitives concernant l'hypothèse selon laquelle il y avait une pertinence accrue de la mesure du capital intellectuel au fil du temps. Dans l'ensemble, les résultats pointent vers la relation hypothétique entre l'information sur le capital intellectuel et les rendements des actions. Cela indique que les entreprises de grande qualité qui souhaitent rechercher un financement externe sur un marché confronté au problème des citrons bénéficieraient d'une divulgation accrue d'informations sur le capital intellectuel.


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Product Details
  • ISBN-13: 9786203174861
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 52
  • Spine Width: 3 mm
  • Width: 152 mm
  • ISBN-10: 6203174866
  • Publisher Date: 31 Dec 2020
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 141 gr


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