Palabras clave
contabilidad
investigación contable
Cómo citar
Resumen
El artículo tuvo como objetivo realizar una revisión de la literatura reportada con respecto a la Teoría de las Opciones Reales. Se realizó la búsqueda en Scopus para la aparición del término en idioma inglés “real options theory”. Se obtuvieron de acuerdo con ello un total de 130 referencias. El análisis de la distribución por disciplinas y años permitió determinar que países como China, Brazil y Méjico aparecen con contribuciones en Scopus. La distribución por disciplinas evidenció que las publicaciones en relación con la “teoría de las opciones reales” pueden abarcar las más variadas disciplinas desde Negocios, Gestión y Contabilidad, pasando por Ciencias de la Computación, Economía, Energía y Ciencias del Medio Ambiente. Se pudieron determinar de acuerdo con el análisis realizado los nueve campos de aplicación de Teoría de las Opciones Reales.
Citas
Amram, M., et al.Kulatilaka, N. (2000). Strategy and shareholder value creation: The real options frontier. Journal of Applied Corporate Finance.
Batista, F., Melo, A. d., Teixeira, J., et al.... (2011). The carbon market incremental payoff in renewable electricity generation projects in brazil: A real options approach. IEEE Transactions on ”….
Bhattacharya, M., et al.Wright, P. (2005). Managing human assets in an uncertain world: Applying real options theory to hrm. The International Journal of Human ”….
Botteron, P. (2001). On the practical application of the real options theory. Thunderbird International Business Review, 43(3), 469-479.
Fan, Y., et al.Zhu, L. (2010). A real options based model and its application to china's overseas oil investment decisions. Energy Economics.
Fichman, R. (2004). Real options and it platform adoption: Implications for theory and practice. Information Systems Research.
Frayer, J., et al.Uludere, N. (2001). What is it worth? Application of real options theory to the valuation of generation assets. The Electricity Journal.
Hackett, S., et al.Dilts, D. (2004). A real options-driven theory of business incubation. The Journal of Technology Transfer.
HUANG, X. (2003). ”… xin-tian school of business administration, northeastern university, shenyang 110004, china; research of real options optimization investment under ”….
Kallio, M., Kuula, M., et al.Oinonen, S. (2012). Real options valuation of forest plantation investments in brazil. European Journal of Operational Research.
Kim, Y. J., et al.Sanders, G. L. (2002). Strategic actions in information technology investment based on real option theory. Decision Support Systems, 33(1), 1-11. doi: 10.1016/S0167-9236(01)00134-8
Leiblein, M. (2003). The choice of organizational governance form and performance: Predictions from transaction cost, resource-based, and real options theories. Journal of Management.
Li, J. (2007). Real options theory and international strategy: A critical review Real options theory (pp. 67-101): Emerald Group Publishing Limited.
Li, J., et al.Rugman, A. (2007). Real options and the theory of foreign direct investment. International Business Review.
Marreco, J. d. M., et al.Carpio, L. (2006). Flexibility valuation in the brazilian power system: A real options approach. Energy Policy.
Morozini, J. F., Martin, D. M. L., et al.Cardoso, C. E. (2012). Real options theory for risk analysis and pricing of input and output on a coffee plantation in brazil. Custos e Agronegocio, 8(4), 2-24.
Rao, R. K. S., et al.Martin, J. D. (1981). Another look at the use of options pricing theory to evaluate real asset investment opportunities: Another look at the use of options pricing theory to evaluate real asset investment opportunities. Journal of Business Finance & Accounting, 8(3), 421-429. doi: 10.1111/j.1468-5957.1981.tb00825.x
Sims, C., Finnoff, D., et al.Shogren, J. F. (2016). Bioeconomics of invasive species: Using real options theory to integrate ecology, economics, and risk management. Food Security, 8(1), 61-70. doi: 10.1007/s12571-015-0530-1
Slade, M. E. (2001). Valuing managerial flexibility: An application of real-option theory to mining investments. Journal of Environmental Economics and Management, 41(2), 193-233. doi: 10.1006/jeem.2000.1139
Tiwana, A., Jijie, W., Keil, M., et al.Ahluwalia, P. (2007). The bounded rationality bias in managerial valuation of real options: Theory and evidence from it projects. Decision Sciences, 38(1), 157-181. doi: 10.1111/j.1540-5915.2007.00152.x
Trigeorgis, L., et al.Reuer, J. J. (2017). Real options theory in strategic management. Strategic Management Journal, 38(1), 42-63. doi: 10.1002/smj.2593
Wang, X., Cai, Y., et al.Dai, C. (2014). Evaluating china's biomass power production investment based on a policy benefit real options model. Energy.
Wu, L., et al.Ong, C. (2008). Management of information technology investment: A framework based on a real options and mean–variance theory perspective. Technovation.
Yang, Y., Hui, W., et al.Yong-yi, D. (2003). The review and suggestion on real options research in china. Science Research Management.
Zeng, S., et al.Zhang, S. (2011). Real options literature review: file.scirp.org.
Zhao, L. (2016). Making real options credible: Incomplete markets, dynamics and model ambiguity: dare.uva.nl.
Ziedonis, A. (2002). Real options in technology acquisitions.
Ziedonis, A. (2007). Real options in technology licensing. MANAGEMENt SciENcE.