What Determines Intragroup Debt Financing? Spanish Evidence

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 companies actively financing their operations with int...

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Bibliographic Details
Main Authors: David Grau-Vera, Francisco Sogorb-Mira
Format: Article
Language:English
Published: Universidad de Murcia 2024-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Online Access:https://revistas.um.es/rcsar/article/view/479961

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