Eficiencia económica de las empresas tecnológicas latinoamericanas según su estructura de capital
The objective of this study is to analyze the economic efficiency of Latin American technology companies according to their capital structure. Therefore, we carried out a descriptive study, using documentary and quantitative evidence. The sample included Latin American companies in the technology se...
| Autor Principal: | Silva, Tarcísio Pedro da |
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| Otros Autores: | Gonçalves, Michele, Leite, Maurício |
| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2016
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/15674/16111 |
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| Sumario: |
The objective of this study is to analyze the economic efficiency of Latin American technology companies according to their capital structure. Therefore, we carried out a descriptive study, using documentary and quantitative evidence. The sample included Latin American companies in the technology sector in Thomson’s® database, from 2009 to 2013. The evidence shows that Brazilian companies had higher debt levels from 2009 to 2013. So, it seems that Brazilian companies use more third-party capital to finance their assets. Regarding the economic efficiency measured by an efficiency score obtained by the DEA,® according to capital structure, debt ratio and profitability, Brazilian companies have a lower economic efficiency compared to other Latin American companies. |
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