Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Francisco Sogorb Mira"'
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 21, Iss 2 (2018)
In spite of the fact that there is empirical evidence that debt tax benefits add to firm value, additional research is needed to explain the apparently conservative debt policy of many firms. This study examines whether the costs of debt and non-debt
Externí odkaz:
https://doaj.org/article/d8076685bb2b4f8398475e22390d7401
Autor:
David Grau-Vera, Francisco Sogorb-Mira
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 1 (2024)
In this paper, we examine the determinants of internal or intragroup debt financing and its relationship with other debt funding alternatives, especially external debt. We perform a panel data analysis with a sample of 787 non-financial Spanish compa
Externí odkaz:
https://doaj.org/article/f6322343bf774872b6c7118b23fbbde9
Publikováno v:
CEU Repositorio Institucional
Fundación Universitaria San Pablo CEU (FUSPCEU)
Fundación Universitaria San Pablo CEU (FUSPCEU)
The purpose of this paper is to identify whether Latin American (LA) firms are adopting any hedging strategy when designing foreign exchange risk (FXR) measures. To that end, the authors explore the impact of several drivers of FXR management.,The sa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a3376542bf3a789e09c1f734dbfddc85
http://hdl.handle.net/10637/11654
http://hdl.handle.net/10637/11654
Publikováno v:
DIGITUM. Depósito Digital Institucional de la Universidad de Murcia
instname
Revista de Contabilidad: Spanish Accounting Review, Vol 21, Iss 2, Pp 162-175 (2018)
Revista de Contabilidad: Spanish Accounting Review, Vol 21, Iss 2 (2018)
CEU Repositorio Institucional
Fundación Universitaria San Pablo CEU (FUSPCEU)
instname
Revista de Contabilidad: Spanish Accounting Review, Vol 21, Iss 2, Pp 162-175 (2018)
Revista de Contabilidad: Spanish Accounting Review, Vol 21, Iss 2 (2018)
CEU Repositorio Institucional
Fundación Universitaria San Pablo CEU (FUSPCEU)
In spite of the fact that there is empirical evidence that debt tax benefits add to firm value, additional research is needed to explain the apparently conservative debt policy of many firms. This study examines whether the costs of debt and non-debt
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d00636dd655ffc6eb082b4d9eeb42718
http://hdl.handle.net/10637/10241
http://hdl.handle.net/10637/10241
Publikováno v:
Applied Economics. 47:1037-1049
This article explores the cash–cash flow relationship by comparing financially constrained and financially unconstrained companies. Unlike previous research, we test the sensitivity of cash to cash flow by considering unlisted firms as constrained
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c21649a962305de8d257123cdb012233
https://doi.org/10.1080/00036846.2014.987918
https://doi.org/10.1080/00036846.2014.987918
Publikováno v:
International Business Review. 23:920-930
This paper explores the external financing–cash flow relationship in capital structure theory by comparing unlisted (financially constrained) and listed (financially unconstrained) companies. We postulate that investment is determined endogenously
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ddd15774c77cec14e41c6b868aa05655
https://doi.org/10.1016/j.ibusrev.2014.02.004
https://doi.org/10.1016/j.ibusrev.2014.02.004
Publikováno v:
Small Business Economics. 31:117-136
This paper explores two of the most important theories behind financial policy in Small- and Medium-Sized Enterprises (SMEs), namely, the pecking order and the trade-off theories. Panel data methodology is used to test empirical hypotheses on a sampl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b26a9d7ed6620ef40d1d576cca42727
https://doi.org/10.1007/s11187-007-9088-4
https://doi.org/10.1007/s11187-007-9088-4
Autor:
Gonzalo Rubio, Francisco Sogorb-Mira
Publikováno v:
Scopus-Elsevier
En el trabajo se analiza la relevancia de los costes de ajuste por tener a las fi rmas cotizadas fuera de su endeudamiento objetivo. Se argumenta que el montante fl ujos de efectivo obtenidos determina la importancia de los costes de ajuste correspon
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7d859ff542481b42ade5e071325a3184
https://doi.org/10.2139/ssrn.1965263
https://doi.org/10.2139/ssrn.1965263
Publikováno v:
SSRN Electronic Journal.
In this paper, we explore two of the most relevant theories that explain financial policy in small and medium enterprises (SMEs): pecking order theory and trade-off theory. Panel data methodology is used to test the empirical hypotheses over a sample
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c80cb5c716a150d8ebf1f705920a212c
https://doi.org/10.2139/ssrn.393160
https://doi.org/10.2139/ssrn.393160
Autor:
Francisco Sogorb-Mira
The principal aim of this paper is to test how firm characteristics affect Small and Medium Enterprise (SME) capital structure. We carry out an empirical analysis over a panel data of 6482 non?financial Spanish SMEs along the five-year period 1994?19
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::df95e26a0bcda559d2166e88f7a7ff09
http://www.ivie.es/downloads/docs/wpasec/wpasec-2002-18.pdf
http://www.ivie.es/downloads/docs/wpasec/wpasec-2002-18.pdf