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Campo DC | Valor | Lengua/Idioma |
---|---|---|
dc.contributor.other | Producción Científica UCH 2005 | - |
dc.contributor.other | UCH. Departamento de Economía y Empresa | - |
dc.creator | Sogorb Mira, Francisco | - |
dc.date.accessioned | 2024-05-28T12:35:19Z | - |
dc.date.available | 2024-05-28T12:35:19Z | - |
dc.date.issued | 2005-12 | - |
dc.identifier.citation | Sogorb Mira, F. (2005). How SME uniqueness affects capital structure: evidence from a 1994–1998 Spanish data panel. Small Business Economics, vol. 25 (dec.), pp. 447–457. DOI: https://doi.org/10.1007/s11187-004-6486-8 | es_ES |
dc.identifier.issn | 0921-898X | - |
dc.identifier.issn | 1573-0913 (Electrónico) | - |
dc.identifier.uri | http://hdl.handle.net/10637/15853 | - |
dc.description | Este recurso no está disponible en acceso abierto por política de la editorial. | es_ES |
dc.description.abstract | 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 of panel data of 6482 non-financial Spanish SMEs during the five years period 1994–1998, modelling the leverage ratio as a function of firm specific attributes hypothesized by capital structure theory. Our results suggest that non-debt tax shields and profitability are both negatively related to SME leverage, while size, growth options and asset structure influence positively SME capital structure; they also confirm a maturity matching behaviour in this firm group. | es_ES |
dc.language.iso | en | es_ES |
dc.publisher | Springer Nature | es_ES |
dc.relation.ispartof | Small Business Economics, vol. 25 (dec.) | - |
dc.rights | http://creativecommons.org/licenses/by-nc-nd/4.0/deed.es | - |
dc.subject | Pequeña empresa | es_ES |
dc.subject | Small enterprises | es_ES |
dc.subject | Capital | es_ES |
dc.subject | Spain | es_ES |
dc.subject | España | es_ES |
dc.title | How SME uniqueness affects capital structure: evidence from a 1994–1998 Spanish data panel | es_ES |
dc.type | Artículo | es_ES |
dc.identifier.doi | https://doi.org/10.1007/s11187-004-6486-8 | - |
dc.centro | Universidad Cardenal Herrera-CEU | - |
Aparece en las colecciones: | Dpto. Economía y Empresa |
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