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Diferencias entre WACC deflactado y WACC real: use el deflactado

dc.creatorTham, Joseph
dc.creatorVélez-Pareja, Ignacio
dc.date2016-02-07
dc.date.accessioned2020-08-21T19:45:53Z
dc.date.available2020-08-21T19:45:53Z
dc.identifierhttps://revistas.unbosque.edu.co/index.php/cuaderlam/article/view/1163
dc.identifier10.18270/cuaderlam.v7i13.1163
dc.identifier.urihttp://test.repositoriodigital.com:8080/handle/123456789/9905
dc.descriptionartículo de reflexiónEn un mundo con impuestos, hay una pequeña discrepancia entre el WACCDef WACC deflactado y el wacc real. Esto se debe al factor (1-T) que se encuentra en la expresión estándar para el WACC aplicado al flujo de caja libre (FCF). Comparamos diferentes enfoques para la valoración de los flujos de caja nominales y reales con el 1) Costo Nominal Promedio Ponderado del Capital, WACC, 2) con el WACC real, wacc, 3) con el WACC sin deflactar, WACCInf y 4) con el WACC deflactado, WACCDef. Los flujos de caja se derivan de los estados financieros que se han construido con los precios nominales. Como conclusión general o consistencia en la valoración, tenemos que usar el WACC deflactado en vez del WACC real para descontar los flujos de dinero real, y el WACC nominal a los flujos nominales de descuento por pronto pago. es-AR
dc.formatapplication/pdf
dc.languagespa
dc.publisherUniversidad El Bosquees-ES
dc.relationhttps://revistas.unbosque.edu.co/index.php/cuaderlam/article/view/1163/730
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dc.rightsDerechos de autor 2016 Universidad El Bosquees-ES
dc.rightshttp://creativecommons.org/licenses/by-nc-sa/4.0es-ES
dc.sourceCuadernos Latinoamericanos de Administración; Vol 7 No 13 (2011); 7-13en-US
dc.sourceCuadernos Latinoamericanos de Administración; ##issue.vol## 7 ##issue.no## 13 (2011); 7-13es-AR
dc.sourceCuadernos Latinoamericanos de Administración; Vol. 7 Núm. 13 (2011); 7-13es-ES
dc.source2248-6011
dc.source1900-5016
dc.source10.18270/cuaderlam.v7i13
dc.titleDiferencias entre WACC deflactado y WACC real: use el deflactadoes-AR
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion


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