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