The capital budgeting process: A methodological approach based on financial and intellectual value creation; [La valoración de inversiones productivas: Una aproximación metodológica basada en la creación de valor financiero e intelectual]

MARÍA DOLORES GUERRERO BAENAJOSÉ ANTONIO GÓMEZ-LIMÓN RODRÍGUEZJUAN VICENTE FRUET CARDOZO2026-01-292026-01-29201310.3926/ic.4552-s2.0-84890900847https://www.scopus.com/inward/record.uri?eid=2-s2.https://ucocris.uco.es/handle/123456789/25033AccountingBusiness and International ManagementEducationManagement of Technology and InnovationOrganizational Behavior and Human Resource ManagementStrategy and ManagementAccountingBusiness and International ManagementEducationManagementThe capital budgeting process: A methodological approach based on financial and intellectual value creation; [La valoración de inversiones productivas: Una aproximación metodológica basada en la creación de valor financiero e intelectual]research article