Estimación del costo de capital modelo de riesgo contable (Estimated Cost of Capital Accounting Risk Model)

28 Pages Posted: 17 Sep 2014

Date Written: November 22, 2007

Abstract

Spanish Abstract: Este trabajo propone desarrollar un modelo que se puede clasificar dentro de los modelos de riesgo contable, ARM, (Accouting Risk Model), para medir el costo de capital que enfrentan las pymes y de esta manera contribuir al conocimiento de uno de los aspectos cruciales de cualquier firma como es el costo de los recursos propios, los recursos aportados por los dueños de la empresa.

English Abstract: This paper develops a model that can be classified within the ARM (Accouting Risk Models) to measure the cost of capital faced by SMEs and thus contributing to the knowledge of one of the crucial aspects of any firm, as is the cost of own resources, the resources provided by the owners of the company.

Note: Downloadable document is in Spanish.

Keywords: costo del capital, modelo de riesgo contable, pequeñas y medianas empresas

JEL Classification: D8

Suggested Citation

Barriga-Manrique, Enrique, Estimación del costo de capital modelo de riesgo contable (Estimated Cost of Capital Accounting Risk Model) (November 22, 2007). Center for Research in Economics and Finance (CIEF), Working Papers, No. 08-07, Available at SSRN: https://ssrn.com/abstract=2496447 or http://dx.doi.org/10.2139/ssrn.2496447

Enrique Barriga-Manrique (Contact Author)

Universidad EAFIT ( email )

Carrera 49 N° 7 sur – 50
Bogotá, Antioquia 00000
Colombia

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