La estructura financiera de las pymes catalanas: la dinámica en un contexto de recesión

• Autores: David Maldonado Gutiérrez
• Directores de la Tesis: Helena Benito Mundet (dir. tes.)
• Lectura: En la Universitat de Girona ( España ) en 2013
• Idioma: español
• Tribunal Calificador de la Tesis: Joan Montllor i Serrats (presid.), Anna M. Panosa Gubau (secret.), Jordi Martí Pidelaserra (voc.)
• Materias:
  • Ciencias económicas
    • Contabilidad económica
      • Contabilidad financiera
    • Organización y dirección de empresas
      • Gestión financiera
• Enlaces
  • Tesis en acceso abierto en: TDX
• Dialnet Métricas: 1 Cita
• Resumen

  • This research analyses the financial structure of companies in general, and subsequently, to study the factors that determine taking into account the internal vision of the company, with respect to the respective theories, and analysing the economic context also as a key aspect and preponderant in the definition of these structures. It concludes that companies in recent years have reduced their debt and strengthened their equity in general, due to the need for more economic and credit restrictions than a rational business decision. Differences were observed among smaller companies with more financial problems and less leverage, and the largest, most preferably at the same time, facilitated by external funding. Also, in certain sectors, especially related to construction, have had a bigger adjustment than the others