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Decisiones de inversión a través de opciones reales

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Abstract:

Given the limitations presented by the traditional investment valuation methods and their difficulty when it comes to adapt to changing environments, the real options method is explored, which takes into account issues such as intangible factors and operative flexibility, factors that can alter the decision to realize a project. This paper presents a general outlook of real options, their concepts, models, typology and a practical application in the construction sector is presented at the end. The paper concludes that the methods based on real options are more adequate to evaluate projects given their flexibility and inclusion of intangible issues, however it is highlighted that success in valuation depends heavily on the assumptions of the model and the available information.

Tópico:

Financial Reporting and Valuation Research

Citaciones:

Citations: 23
23

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Información de la Fuente:

SCImago Journal & Country Rank
FuenteEstudios Gerenciales
Cuartil año de publicaciónNo disponible
Volumen25
IssueNo disponible
Páginas107 - 126
pISSN0123-5923
ISSN2665-6744

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Artículo de revista