Resumen

LOZA VEGA, Ismael  y  PRECIADO ROMERO, Verónica Alejandra. The Contribution of the intangible assets in the value of Mexican publiccompanies listed on the Mexican Stock Exchange. Merc. negocios [online]. 2020, vol.21, n.42, pp.75-92.  Epub 10-Oct-2022. ISSN 2594-0163.  https://doi.org/10.32870/myn.v1i42.7411.

The objective of this research is to measure the contribution of the assets in the value of Mexican public companies. The general hypothesis states that the assets contribute significantly to the value of the company that is listed on the Mexican Stock Exchange (BMV), while the specific hypothesis is that intangible assets have a greater contribution to the value of the company that is listed on the BMV that the tangible assets. These hypotheses were confirmed through the use of a regression model with a static panel, controlled by fixed effects (time and companies). A simple regression was carried out to show the sensitivity of the value of the company with respect to intangible and tangible assets, obtaining the following results: intangible assets show a coefficient of 7.05 while tangible assets of 1.13.

Palabras llave : value; tangible assets; intangible assets; D46; G19; G32.