Munich Personal RePEc Archive

Repercusiones de la definición de tamaño empresarial en los resultados empíricos sobre eficiencia y financiación

Alfonso, Galindo Lucas (2006): Repercusiones de la definición de tamaño empresarial en los resultados empíricos sobre eficiencia y financiación. Published in: Observatorio Iberoamericano del Desarrollo Local y la Economía Social , Vol. 1, No. 1 (5. September 2007): pp. 308-361.

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Abstract

A huge number of quantitative and qualitative criteria perform the research practice and legal issuing on firm size and firm-size-related measures. Inside each of those criteria, quantitative boundaries between two firm categories have also been diverse, even arbitrary. This approach to firm size concept finds out a convergence among variables —assets, market share, labour cost— with activity segment remarks (where both a traditional division and a original proposal have been used). It is demonstrated that previous founding on industry-size relations —as well as profitability or financial structure measurements— clearly depend on firm size and industry (explicative variables) definitions and also on depending variables definitions (mainly profitability).

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