CREACIÓN DE VALOR Y RENDIMIENTO EN LAS ESTRATEGIAS DE DIVERSIFICACIÓN, FUSIÓN O ADQUISICIÓN

Omaira Manzano Durán, Yolanda González Castro, Marta Milena Peñaranda Peñaranda

Resumen


Este artículo de revisión presenta los hallazgos de un estudio con enfoque cualitativo de tipo teoría fundamentada, donde se realizó una exploración documental bastante amplia sobre la influencia que ejercen  las estrategia de crecimiento empresarial como la diversificación, Fusiones y adquisiciones (F & A)  sobre los resultados empresariales. La revisión de la literatura efectuada nos permite proponer y justificar explicaciones para  cuestiones claves que han suscitado el interés de los investigadores en este ámbito, sobre las cuáles no existe aún consenso en la literatura: ¿Existen diferencias entre las rentabilidades de las empresas asociadas a  las distintas estrategias de crecimiento (diversificación, fusiones o adquisiciones)?, ¿En qué medida estas estrategias logran la creación de valor a las organizaciones? 


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