Estimación económica de la inversión, financiación y rentabilidad de la empresa española

Marisa Ramírez and Jorge Rosell
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Marisa Ramírez: Universidad de Zaragoza
Jorge Rosell: Universidad de Zaragoza

EKONOMIAZ. Revista vasca de Economía, 1994, vol. 30, issue 03, 68-109

Abstract: This paper presents an economic and financial analysis of Spanish corporations based on data from the Bank of Spain''''s Balance Sheet Central Office pertaining to the 1983-1992 period. This information, of an accounting nature, is subjected to the necessary adjustments so as to cover the effects of absolute and relative price fluctuation on corporate assets and results. Significant differences in results obtained from conclusions procured from an analysis of both the adjusted data and accounting data are revealed and the differential characteristics between the respective crises of the early eighties and early nineties in Spain are thereby exposed.

Keywords: Empresa; Inversión; financiación; rentabilidad (search for similar items in EconPapers)
JEL-codes: D61 E22 G31 G32 (search for similar items in EconPapers)
Date: 1994
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