Author: Arnaldo Heli Solano Ruiz
Programme: Doctoral Programme on the Information and Knowledge Society
Language: Spanish
Supervisor: Dr. David Castillo Merino
Faculty / Institute: Internet Interdisciplinary Institute (IN3)
Key words: Intellectual capital disclosure, Market value, intangibles, Tobin's q
Summary
This doctoral thesis pretends to determine whether the disclosure of intangible information defines the market value in the stock exchange market. For this purpose, a retrospective cohort with high marketability companies from Colombia, Chile and Mexico was consolidated based on information available online since the last trimester of 2006 until the last day of the second trimester of 2008. Collected variables include financial, accounting and corporate social responsibility data. In addition, information about the disclosure of intellectual capital indicators were collected according to Monclús et al (2005) guidelines.