Participación colectiva patrimonial en las empresas según su tamaño y el sector

Translated title of the contribution: Collective equity participation in companies by industry and company size

Research output: Contribution to journalArticle

Abstract

This research analyzes the collective equity participation in the Colombian economy according to the size of the companies and the sector. To achieve this objective, three economic sectors were selected purposefully and by maximum variation of activity and assets, classifying the companies according to their size and analyzing the composition of the equity accounts. The results were interpreted according to the theories of agency or share value, dividend policy and property rights, with a greater participation observed as the size of the companies grew, but not that of the sector.
Original languageSpanish (Colombia)
Article number1
Pages (from-to)905-934
Number of pages29
JournalOpcion
Volume34
Issue number18
StatePublished - Dec 1 2018

All Science Journal Classification (ASJC) codes

  • Business, Management and Accounting(all)

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