The impact of the balance sheet and the income statement on market value
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| المؤلفون: | , , |
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| التنسيق: | artículo original |
| الحالة: | Versión publicada |
| تاريخ النشر: | 2025 |
| الوصف: | The objective of this study is to analyse the relative importance of the balance sheet and the income statement on the market value of companies that are close to file for bankruptcy. To do this, we analyse 149 Latin American, listed, bankrupt companies. Our results show that when a company is close to its dissolution, the relative importance on the balance sheet increases whereas the relative importance of the income statement decreases. This result could be due to the investors ' behaviour. If investors foresee the possibility of a dissolution, they will show a higher interest for the liquidity value, strongly associated to the book value. |
| البلد: | Portal de Revistas TEC |
| المؤسسة: | Instituto Tecnológico de Costa Rica |
| Repositorio: | Portal de Revistas TEC |
| اللغة: | Español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/7974 |
| الوصول للمادة أونلاين: | https://revistas.tec.ac.cr/index.php/tec_empresarial/article/view/7974 |
| كلمة مفتاحية: | Valor de mercado valor en libros balance resultado neto quiebra Market value book value balance sheet net income bankruptcy |