Examinando por Materia "Sector de restaurantes"

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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.