Propuesta de la implementación del Mercado Alternativo Bursátil (MAB) para las PYMES del sector secundario en Colombia como alternativa de diversificación financiera

In this article we study the possibility of implementing an alternative stock market for SMEs in the secondary sector in Colombia. The methodology used in the research is qualitative, descriptive, and documentary, where the experience of other countries is examined, their generalities and behavior....

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Autor Principal: Valdés Guerra, Daniela
Otros Autores: Restrepo Betancur, Mariana, Saldarriaga Jaramillo, Natalia
Formato: info:eu-repo/semantics/bachelorThesis
Idioma: spa
Publicado: Ciencias Administrativas, Económicas y Contables 2019
Materias:
Acceso en línea: Valdés, D., Restrepo, M., & Saldarriaga, N. (2019). Propuesta de la implementación del Mercado Alternativo Bursátil (MAB)para las PYMES del sector secundario en Colombia como alternativa de diversificación financiera. (Trabajo de grado Contaduría Pública). Universidad de San Buenaventura Colombia, Facultad de Ciencias Empresariales, Medellín
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Sumario: In this article we study the possibility of implementing an alternative stock market for SMEs in the secondary sector in Colombia. The methodology used in the research is qualitative, descriptive, and documentary, where the experience of other countries is examined, their generalities and behavior. Additionally, the Colombian legal environment is analyzed, where a database is structured with the norms, characteristics and behaviors assimilated by SMEs in the industrial sector in the stock market environment and business financing sources, both private and public. Based on the foregoing, a model of the alternative stock market in Colombia is proposed, in order to provide an interesting alternative to low-cost industrial sector SMEs and tax compensations.