Citas bibligráficas
Sialer, L., (2024). Impacto de los activos intangibles sobre el valor económico agregado de empresas bancarias del Perú: 2014-2019 [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7905
Sialer, L., Impacto de los activos intangibles sobre el valor económico agregado de empresas bancarias del Perú: 2014-2019 []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7905
@misc{renati/1106994,
title = "Impacto de los activos intangibles sobre el valor económico agregado de empresas bancarias del Perú: 2014-2019",
author = "Sialer Gavidia, Luis Enrique",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
This research analyzes the relationship between intangible assets and economic value added. The central objective of the thesis is to determine the impact of intangible assets on the economic value added of Peruvian banking companies during the period 2014-2019, using a linear regression data panel taking into consideration the working variables proposed by Sequeira (2020). The methodology is based on the analysis of intangible assets as a key indicator for the improvement of the economic value added of companies. The results obtained show that intangible assets significantly increase the value added compared to tangible assets. It is argued that this is due to the current need for improvements in corporate software investment, in addition to the fact that the economic sector is focused on service, rather than the sale of tangible goods.
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