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Methodology to assess the market value of companies according to their financial and social responsibility aspects: an AHP approach

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Methodology to assess the market value of companies according to their financial and social responsibility aspects: an AHP approach

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dc.contributor.author Gómez-Navarro, Tomás es_ES
dc.contributor.author García-Melón, Mónica es_ES
dc.contributor.author Guijarro, Francisco es_ES
dc.contributor.author Presuss, Marion es_ES
dc.date.accessioned 2018-07-05T04:23:36Z
dc.date.available 2018-07-05T04:23:36Z
dc.date.issued 2017 es_ES
dc.identifier.uri http://hdl.handle.net/10251/105287
dc.description.abstract [EN] This paper proposes a combination of the Analytic Hierarchy Process with Goal Programming for a better valuation of companies. The methodology includes the economic dimension of the company and another based on its social responsibility. A set of relative and absolute economic variables is proposed including concepts like leverage, liquidity or solvency. For the CSR dimension, we present a set of variables extracted from sustainability reports based on the Global Reporting Initiative. This way, the whole methodology relies on publicly available data and can be readily reproduced. We prove the methodology with a complex case study involving the estimation of a German real estate company that wants to foresee its market value. For that, we have analysed four comparable companies plus the target one. es_ES
dc.language Inglés es_ES
dc.publisher Palgrave Macmillan Ltd. es_ES
dc.relation.ispartof Journal of the Operational Research Society (Online) es_ES
dc.rights Reserva de todos los derechos es_ES
dc.subject Firm valuation es_ES
dc.subject CSR es_ES
dc.subject GRI reports es_ES
dc.subject AHP es_ES
dc.subject GP es_ES
dc.subject.classification PROYECTOS DE INGENIERIA es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title Methodology to assess the market value of companies according to their financial and social responsibility aspects: an AHP approach es_ES
dc.type Artículo es_ES
dc.identifier.doi 10.1057/s41274-017-0222-7 es_ES
dc.rights.accessRights Abierto es_ES
dc.date.embargoEndDate 2018-12-01 es_ES
dc.contributor.affiliation Universitat Politècnica de València. Departamento de Proyectos de Ingeniería - Departament de Projectes d'Enginyeria es_ES
dc.contributor.affiliation Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials es_ES
dc.description.bibliographicCitation Gómez-Navarro, T.; García-Melón, M.; Guijarro, F.; Presuss, M. (2017). Methodology to assess the market value of companies according to their financial and social responsibility aspects: an AHP approach. Journal of the Operational Research Society (Online). 1-12. doi:10.1057/s41274-017-0222-7 es_ES
dc.description.accrualMethod S es_ES
dc.relation.publisherversion http://doi.org/10.1057/s41274-017-0222-7 es_ES
dc.description.upvformatpinicio 1 es_ES
dc.description.upvformatpfin 12 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.identifier.eissn 1476-9360 es_ES
dc.relation.pasarela S\347680 es_ES


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