Publication
Are the cultural accounting values a relevant issue forthe SMEs’ financing options?
| dc.contributor.author | Texeira Fernandes Justino, Maria Do Rosário | |
| dc.contributor.author | Albuquerque, Fábio | |
| dc.contributor.author | Texeira Quirós, Joaquín | |
| dc.date.accessioned | 2018-02-28T11:47:48Z | |
| dc.date.available | 2018-02-28T11:47:48Z | |
| dc.date.issued | 2016-11-19 | |
| dc.description | Artigo em revista científica internacional com arbitragem científica | pt_PT |
| dc.description.abstract | This paper aims to examine the financing options of the managers/owners of SMEs (small and medium-sized companies) from a point of view that incorporates cultural values, namely, conservatism and secrecy.Data were collected with the use of a questionnaire conducted for managers/owners of a sample of 1629Portuguese SMEs, and with the use of accounting and financial information from the period 2009 to 2011.438 managers/owners provided valid answers, corresponding to a response rate of 27%. Using multivariateregression techniques as a basis, the results showed that a significant number of managers/owners supportedthe negative relationship between conservatism/secrecy and the business financing options associated witha higher risk (debts with costs). The results also showed that a more significant number of managers/ownersof national SMEs choose sources of financing in light of the pecking order theory. | pt_PT |
| dc.description.abstract | El presente articulo tiene como objetivo examinar las opciones de financiamiento de los administradoresy propietarios de las Pymes incorporando en el analisis los valores culturales relacionados con el conser-vadurismo y el secreto. Los datos fueron recogidos mediante un cuestionario realizado a los administradoresy propietarios de una muestra de 1,629 pymes lideres en Portugal. Tambien se analizó la información con-table y financiera entre los ejercicios 2009 a 2011, habiendo obtenido 438 respuestas, lo que supone un 27%,que valida la misma. Basado en técnicas de regresión multivariante, los resultados muestran una correlacionnegativa entre el conservadurismo y el secreto, analizados en conjunto, y las opciones de financiamiento delas empresas relacionadas con un mayor riesgo, o sea, una financiamiento con costos. También se verificauna correlacion entre la selección de las fuentes de financiamiento de las Pymes a la luz de la teoría dejerarquía de las preferencias de capital. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.doi | http://dx.doi.org/10.1016/j.cya.2016.04.004 | pt_PT |
| dc.identifier.issn | 0186-1042 | |
| dc.identifier.uri | http://hdl.handle.net/10400.21/8154 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración | pt_PT |
| dc.relation.ispartofseries | ;1 | |
| dc.relation.publisherversion | https://ac.els-cdn.com/S0186104216300638/1-s2.0-S0186104216300638-main.pdf?_tid=spdf-10ac1d83-6ef9-4733-851f-36d39eb8a54f&acdnat=1519818085_0205fad48a3fd2f422efd2c53ab1143f | pt_PT |
| dc.subject | Conservatism | pt_PT |
| dc.subject | Financing | pt_PT |
| dc.subject | Secrecy | pt_PT |
| dc.subject | SMEs | pt_PT |
| dc.subject | Conservadurismo | pt_PT |
| dc.subject | Financiación | pt_PT |
| dc.subject | Pymes | pt_PT |
| dc.subject | Secreto | pt_PT |
| dc.title | Are the cultural accounting values a relevant issue forthe SMEs’ financing options? | pt_PT |
| dc.title.alternative | ¿Son los valores culturales de la contabilidade una cuestión relevante enlas opciones de financiamiento de las pyme? | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.conferencePlace | México | pt_PT |
| oaire.citation.endPage | 298 | pt_PT |
| oaire.citation.startPage | 279 | pt_PT |
| oaire.citation.title | Contaduría y Administración | pt_PT |
| oaire.citation.volume | 62 | pt_PT |
| person.familyName | Texeira Fernandes Justino | |
| person.familyName | Albuquerque | |
| person.familyName | Texeira Quirós | |
| person.givenName | Maria do Rosário | |
| person.givenName | Fábio | |
| person.givenName | Joaquín | |
| person.identifier | 1713364 | |
| person.identifier | 2083208 | |
| person.identifier | 3507951 | |
| person.identifier.ciencia-id | 4917-732B-5C33 | |
| person.identifier.ciencia-id | 321C-4345-98A2 | |
| person.identifier.ciencia-id | 601F-79BA-3BCB | |
| person.identifier.orcid | 0000-0002-2120-4892 | |
| person.identifier.orcid | 0000-0001-8877-9634 | |
| person.identifier.orcid | 0000-0002-7693-9888 | |
| person.identifier.rid | GQP-6967-2022 | |
| person.identifier.scopus-author-id | 55856106700 | |
| person.identifier.scopus-author-id | 57192316632 | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |
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