Beta como variable que mide el riesgo

Abstract

Nowadays with the international financial and accounting reporting standards, the companies must take different approaches to those traditionally used in Colombia, this to manage the growth of the markets in the world and be internationally competent. Taking into account that the international financial and accounting reporting standard have methods of assessment of companies and one of them is finding the capital cost and that this method requires finding the beta of the companies, the importance of studying the implications of the betas in assessing companies is seen based on a methodology of consultation and analyzing the main authors in the theme like Aswath Damodaran, Pablo Fernandez, Juan Mascareñas, Oscar Leon Garcia and Ignacio Velez Pareja. With the bases of the concept, the characteristic of the betas and their types, a practical exercise will be done to find the beta of a Colombian company that will show results to analyze and apply the theory and this way understand the relevance of betas in the financial and commercial world in companies considering volatility and risk.