<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202021000200023</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The use of accounting beta as a risk assessment method for unlisted companies in Colombia]]></article-title>
<article-title xml:lang="es"><![CDATA[Beta contable como método de medición del riesgo en empresas no cotizantes en Colombia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Isaac Roque]]></surname>
<given-names><![CDATA[Daniel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Muñoz Álvarez]]></surname>
<given-names><![CDATA[Arley Nicolás]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Escobar Rodríguez]]></surname>
<given-names><![CDATA[John Hernando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[de la Oliva de Con]]></surname>
<given-names><![CDATA[Fidel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Cundinamarca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Corporación Universitaria Iberoamericana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de La Habana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2021</year>
</pub-date>
<volume>13</volume>
<numero>2</numero>
<fpage>23</fpage>
<lpage>30</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202021000200023&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202021000200023&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202021000200023&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The Capital Asset Pricing Model (CAPM) allows to assess the risk factor of financial assets based on their correlation with the market portfolio. The model developed on portfolio diversification theory combines finance and mathematics, giving rise to more efficient management tools for investments. This research is based on the application of the model through the use of the beta coefficient. This analysis is performed using a non-traditional approach; it takes into consideration the current economic reality of the Colombian agricultural sector and its limited participation in the stock market. The outcome constitutes a financial management tool that is useful in determining the risk-return relationship, thus corroborating the validity of accounting information offered by organizations.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El modelo de valuación de activos financieros (CAPM) permite determinar la relación del riesgo financiero de activos a partir de la correlación entre estos y la cartera de mercado. El modelo desarrollado sobre la teoría de diversificación de carteras articula las finanzas con las matemáticas dando origen a herramientas de gestión eficientes para las inversiones. La investigación permite la aplicación del modelo mediante su adaptación con el empleo y cálculo del coeficiente beta mediante técnicas contables. Este análisis se realiza mediante un enfoque no tradicional, considerando la realidad económica del sector agropecuario colombiano y su mínima participación en la bolsa de valores. Los resultados obtenidos constituyen una herramienta de gestión financiera, que refleja la relación del riesgo y el rendimiento; corroborando la validez de la información contable emitidas por las organizaciones.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Model]]></kwd>
<kwd lng="en"><![CDATA[return]]></kwd>
<kwd lng="en"><![CDATA[investment]]></kwd>
<kwd lng="en"><![CDATA[financial indicators]]></kwd>
<kwd lng="en"><![CDATA[risk]]></kwd>
<kwd lng="es"><![CDATA[Modelo]]></kwd>
<kwd lng="es"><![CDATA[rendimiento]]></kwd>
<kwd lng="es"><![CDATA[inversión]]></kwd>
<kwd lng="es"><![CDATA[indicadores financieros]]></kwd>
<kwd lng="es"><![CDATA[riesgo]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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