CONSIDERACIÓN DE LOS INTANGIBLES EN LA EVALUACIÓN DE ACCIONES POR LOS ANALISTAS FINANCIEROS

Abstract

Traditionally, financial information has dominated investment decisions and analysis of intangible assets has taken increasing importance. The objective of this study is to establish the relevance of the intangible assets that financial analysts assign in studying the firms and recommending actions. We indicate the more relevant factors that lead such a decision and its weighs in firms of different economic sectors. We carry out a survey of 76.1% of local stockbrokers in Santiago de Chile. The results demonstrate evidence of the use of non financial information in the recommendation of the purchase of actions, recognizing that results may vary according to the economic sector.