<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2594-0163</journal-id>
<journal-title><![CDATA[Mercados y negocios]]></journal-title>
<abbrev-journal-title><![CDATA[Merc. negocios]]></abbrev-journal-title>
<issn>2594-0163</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Guadalajara, Centro Universitario de Ciencias Económico Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2594-01632020000200075</article-id>
<article-id pub-id-type="doi">10.32870/myn.v1i42.7411</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Contribución de los activos intangibles al valor de la empresa que cotiza en la Bolsa Mexicana de Valores]]></article-title>
<article-title xml:lang="en"><![CDATA[The Contribution of the intangible assets in the value of Mexican publiccompanies listed on the Mexican Stock Exchange]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Loza Vega]]></surname>
<given-names><![CDATA[Ismael]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Preciado Romero]]></surname>
<given-names><![CDATA[Verónica Alejandra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guadalajara  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Guadalajara  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>21</volume>
<numero>42</numero>
<fpage>75</fpage>
<lpage>92</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2594-01632020000200075&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2594-01632020000200075&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2594-01632020000200075&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La presente investigación tiene como objetivo medir la contribución de los activos en el valor de las empresas públicas mexicanas. La hipótesis general establece que los activos contribuyen significativamente al valor de la empresa que cotiza en la Bolsa Mexicana de Valores (BMV), en tanto que la hipótesis específica es que los activos intangibles tienen una mayor contribución al valor de la empresa que cotiza en la BMV que los activos tangibles. Dichas hipótesis fueron confirmadas a través de un modelo de regresión con panel estático, controlado por efectos fijos (tiempo y empresas). Se realizó una regresión simple para mostrar la sensibilidad del valor de la empresa respecto a los activos intangibles y tangibles obteniendo los siguientes resultados: los activos intangibles muestran un coeficiente de 7.05, en tanto los activos tangibles de 1.13.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[valor]]></kwd>
<kwd lng="es"><![CDATA[activos tangibles]]></kwd>
<kwd lng="es"><![CDATA[activos intangibles]]></kwd>
<kwd lng="es"><![CDATA[D46]]></kwd>
<kwd lng="es"><![CDATA[G19]]></kwd>
<kwd lng="es"><![CDATA[G32]]></kwd>
<kwd lng="en"><![CDATA[value]]></kwd>
<kwd lng="en"><![CDATA[tangible assets]]></kwd>
<kwd lng="en"><![CDATA[intangible assets]]></kwd>
<kwd lng="en"><![CDATA[D46]]></kwd>
<kwd lng="en"><![CDATA[G19]]></kwd>
<kwd lng="en"><![CDATA[G32]]></kwd>
</kwd-group>
</article-meta>
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