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Ítem Una propuesta para incluir el capital intelectual en el modelo de flujos descontados(2007-10-01) Escobar Pérez, BernabéGlobalization and intellectual capital affect to the company and its context. In fact, the valuation techniques don¿t include them, as the discounted cash flow. Thus, in this paper we propose to include several indicators of intellectual capital and real options to solve this limitation