Factors of the capital structure that determine the optimal level of indebtedness in companies of the cement industry that are listed on the Lima Stock Exchange, during the period 2007-2016, Lima, Peru Ángel José Gra
The objective of this study was to determine the effect of capital structure factors on the optimal level of debt in the companies of the cement industry listed on the Lima Stock Exchange during the period 2007 - 2016, the type of study used is explanatory with a non-experimental-retrospective cross...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | The objective of this study was to determine the effect of capital structure factors on the optimal level of debt in the companies of the cement industry listed on the Lima Stock Exchange during the period 2007 - 2016, the type of study used is explanatory with a non-experimental-retrospective cross-sectional design since data are collected from the 10 years, the population is constituted by the total of the sector, the data were collected from the financial statements of the same source, analysis and processing of the data results: The factors of age, size, profitability, and guarantee have an effect on the optimal level of debt with a coefficient of 71%, however it was determined that among all factors size has more significant effects, and guarantee, thus corroborating, that debt increases with size and growth opportunities and investment as a result of this, reduce the cost of debt thus, it evidences and argues the influence that exists between the factor of size and the dependent variable, explaining that the companies with larger size with less frequency, reason why they are considered an essential variable for the determination of others of great interest. |
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| ISSN: | 2413-5860 2410-1052 |