Inquires about the factors that motivate a company to choose a specific criterion, among the various alternatives for valuing stocks. First and after the regulatory review and decision on the issue, outlines the reasons that a priori can have influence in this election. The study was completed with an empirical analysis in which, from a database of companies quoted on the Spanish continuous market, we contrast the assumptions made. The main findings indicate that most companies prefer the criterion Weighted Average Cost, followed at considerable distance by the FIFO. Furthermore, it is not easy in the financial statements, indicators that have a high explanatory power of decision on the endpoint. Only the sectoral affiliation, the rate of dividend tax and exercise some influence on this election.
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