摘要：The objective of this article is to analyze the characteristics of the most attractive companies in the labor market, which each year maintained their position in the ranking published by the Spanish business magazine <i>Actualidad Económica</i> (<i>AE</i>) for the period 2013–2020. The research study will focus on permanence in ranking, global valuation, and training. To do this, control variables were added: business management gender, geo-cultural areas, regional areas, economic activity, size and stock market membership. This is a quantitative work, where statistics such as partial correlations, Pearson coefficients and independent sample means were used with the Levene test; in modeling, multiple regressions of ordinary least squares (OLS) and panel data were used. It is concluded that the permanence in the ranking significantly increases the total value and training, which leads companies to excellence, along with the fact that they are in the capital of the country and that they focus on the commerce, professional, scientific and technical, and finance and insurance sectors. On the other hand, assessment of training is explained by employee valuation, the work environment and talent management. On the contrary, factors such as the gender variable in the business direction, nationality, size and stock market membership do not significantly influence the overall valuation.
