Examinando por Materia "Sector de restaurantes"

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    Determinantes de la estructura de capital óptima en la industria de los restaurantes en Colombia
    (Universidad EAFIT, 2025) Rodríguez Robayo, Víctor Alfonso; Gómez Vargas, Julián Andrés; Arango Londoño, Carlos Mario
    This research seeks to identify the determining variables of capital structure in companies in the Colombian restaurant sector. To this end, it began by analyzing classical theories of capital structure, with emphasis on the postulates of Modigliani and Miller (1958; 1963) and the trade-off (Miller, 1984; Myers, 1977; Myers & Majluf, 1984) and pecking order theories (Myers & Majluf, 1984). Next, by using a quantitative approach, financial data from companies in the sector, obtained from the Integrated Corporate Information System (SIIS) of the Colombian Superintendence of Companies, was analyzed, applying econometric models to evaluate the relationship between internal and external factors and the companies´ capital structures. The results allowed to establish strategic guidelines to optimize financing decisions in this sector.
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    Factores determinantes en la estructura de capital para el sector de restaurantes en Colombia : un análisis para el período 2016-2019
    (Universidad EAFIT, 2021) Cardona Elorza, Daniel; Fontalvo Ardila, Jose Jorge; Arango Londoño, Carlos Mario
    The following research aims to evaluate the determining factors in the capital structure of the restaurant sector in Colombia. For this, a panel data analysis is carried out with financial information from 74 companies in the 2016-2019 period, taken from the database of Superintendencia Bancaria´s Integrated Company Information System (Sistema integrado de informacion societaria, SIIS). The results of the study suggest that the pecking order theory explains the financial structure of this sector; however, for larger companies, there is evidence that decisions to use external financing are based on the trade-off theory.