Comparative analysis of investment decisions and financing in argentine and colombian SMEs
His paper intends to carry out a comparative analysis between Argentine and Colombian SMEs in a certain period of time w...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2018
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/1223 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1223_oai |
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I28-R145-1223_oai2026-02-09 Aragón Gómez, Ricardo Javier Pérez, Jorge Orlando 2018-12-11 His paper intends to carry out a comparative analysis between Argentine and Colombian SMEs in a certain period of time with respect to their investment and financing decisions.First, the theoretical framework is analyzed based on previous studies that take into account some of the issues to be examined, in order to subsequently check whether the previous assumptions are fulfilled. On the other hand, the main characteristics of the context in each of the countries to be studied are indicated.Subsequently, based on the information available from the companies, indicators are made that have to do with the variation in financing from third parties and own resources, as well as the analysis of the investment in working capital and fixed assets. Taking into account the evolution of the level of activity and the ratio of debts to sales.With the interpretation of the data, the similarities and differences between the countries are verified, as well as those that have to do with the previousassumptions. Este trabajo se propone efectuar un análisis comparativo entre las Pymes argentinas y colombianas en determinado periodo de tiempo respecto a sus decisiones de inversión y financiamiento. En primer lugar, se analiza el marco teórico al problema en base a estudios previos que tomen en cuenta algunas de las cuestiones a examinar, para comprobar posteriormente si los supuestos previos se cumplen. Por otra parte, se señalan las principales características del contexto en cada uno de los países a estudiar. Posteriormente, en función a la información disponible de las empresas se realizan indicadores que tienen que ver con la variación de la financiación proveniente de terceros y de los recursos propios, así como el análisis de la inversión en capital de trabajo y activos fijos. Tomando en cuenta la evolución del nivel de actividad y el ratio de deudas respecto a las ventas. Con la interpretación de los datos se verifican las similitudes y diferencias entre los países, así como las que tienen que ver con los supuestos presentados en el marco teórico. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/1223 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/1223/1856 https://ojs.economicas.uba.ar/Contyaudit/article/view/1223/2226 Contabilidad y Auditoría; Núm. 48 (24): CONTABILIDAD Y AUDITORIA. JULIO-DICIEMBRE 2018; 15 1852-446X 1515-2340 PYMES ARGENTINAS PYMES colombianas Decisiones de inversión Decisiones de financiación Argentine SMES Colombian SMES Investment decisions Financing decisions Comparative analysis of investment decisions and financing in argentine and colombian SMEs Análisis comparativo de las decisiones de inversión y financiamiento en las PyMEs argentinas y colombianas info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1223_oai |
| institution |
Universidad de Buenos Aires |
| institution_str |
I-28 |
| repository_str |
R-145 |
| collection |
Repositorio Digital de la Universidad de Buenos Aires (UBA) |
| language |
Español |
| orig_language_str_mv |
spa |
| topic |
PYMES ARGENTINAS PYMES colombianas Decisiones de inversión Decisiones de financiación Argentine SMES Colombian SMES Investment decisions Financing decisions |
| spellingShingle |
PYMES ARGENTINAS PYMES colombianas Decisiones de inversión Decisiones de financiación Argentine SMES Colombian SMES Investment decisions Financing decisions Aragón Gómez, Ricardo Javier Pérez, Jorge Orlando Comparative analysis of investment decisions and financing in argentine and colombian SMEs |
| topic_facet |
PYMES ARGENTINAS PYMES colombianas Decisiones de inversión Decisiones de financiación Argentine SMES Colombian SMES Investment decisions Financing decisions |
| description |
His paper intends to carry out a comparative analysis between Argentine and Colombian SMEs in a certain period of time with respect to their investment and financing decisions.First, the theoretical framework is analyzed based on previous studies that take into account some of the issues to be examined, in order to subsequently check whether the previous assumptions are fulfilled. On the other hand, the main characteristics of the context in each of the countries to be studied are indicated.Subsequently, based on the information available from the companies, indicators are made that have to do with the variation in financing from third parties and own resources, as well as the analysis of the investment in working capital and fixed assets. Taking into account the evolution of the level of activity and the ratio of debts to sales.With the interpretation of the data, the similarities and differences between the countries are verified, as well as those that have to do with the previousassumptions. |
| format |
Artículo publishedVersion Articles Artículos de Investigación |
| author |
Aragón Gómez, Ricardo Javier Pérez, Jorge Orlando |
| author_facet |
Aragón Gómez, Ricardo Javier Pérez, Jorge Orlando |
| author_sort |
Aragón Gómez, Ricardo Javier |
| title |
Comparative analysis of investment decisions and financing in argentine and colombian SMEs |
| title_short |
Comparative analysis of investment decisions and financing in argentine and colombian SMEs |
| title_full |
Comparative analysis of investment decisions and financing in argentine and colombian SMEs |
| title_fullStr |
Comparative analysis of investment decisions and financing in argentine and colombian SMEs |
| title_full_unstemmed |
Comparative analysis of investment decisions and financing in argentine and colombian SMEs |
| title_sort |
comparative analysis of investment decisions and financing in argentine and colombian smes |
| publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
| publishDate |
2018 |
| url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/1223 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1223_oai |
| work_keys_str_mv |
AT aragongomezricardojavier comparativeanalysisofinvestmentdecisionsandfinancinginargentineandcolombiansmes AT perezjorgeorlando comparativeanalysisofinvestmentdecisionsandfinancinginargentineandcolombiansmes AT aragongomezricardojavier analisiscomparativodelasdecisionesdeinversionyfinanciamientoenlaspymesargentinasycolombianas AT perezjorgeorlando analisiscomparativodelasdecisionesdeinversionyfinanciamientoenlaspymesargentinasycolombianas |
| _version_ |
1857041454986166272 |