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El Estado De Flujos De Tesorería Según Las Etapas Del Ciclo De Vida De La Empresa: Una Aproximación Empírica /

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Author Info

  • Sánchez Alegría, S.

    ()
    (Universidad de Navarra (España))

  • Lizarraga Dalli, F.

    ()
    (Universidad de Navarra (España))

  • Glaria Aznárez, I.

    ()
    (Universidad de Navarra (España))

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    Abstract

    El objetivo del presente estudio es buscar patrones en el comportamiento descriptivo del Estado de Flujos de Tesorería según las etapas del ciclo de vida de la empresa. Partiendo de las 4 etapas clásicas (introducción, crecimiento, madurez y declive) se contrastan hipótesis relacionadas con signos, correlaciones devengo-tesorería e importancia relativa de cada uno de los tres componentes del Estado. El cumplimiento de patrones pre-establecidos sólo se aprecia si se delimitan subniveles dentro de cada fase y conforme éstos se hacen más exigentes. Ello es consecuencia de la dificultad para precisar la etapa del ciclo en que se encuentra una empresa. / The main purpose of this paper is to look for descriptive patterns in the Cash Flow Statement as a function of life cycle stages. Considering the 4 traditional stages (introduction, growth, maturity and decline), we test hypotheses related with signs, correlations and the weight of each of the three components of the Statement. Pre-established patterns are only appreciated with clarity if we specify sub-levels within each of the stages and as these become narrower. This is a consequence of the difficulty to accurately classify a firm in one of the life cycle stages.

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    Bibliographic Info

    Article provided by Academia Europea de Dirección y Economía de la Empresa (AEDEM) in its journal Investigaciones Europeas de Dirección y Economía de la Empresa.

    Volume (Year): 14 (2008)
    Issue (Month): 2 ()
    Pages: 211-227

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    Handle: RePEc:idi:jiedee:v:14:y:2008:i:2:p:211-227

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    Postal: Investigaciones Europeas de Dirección y Economía de la Empresa, Facultad de Ciencias Económicas y Empresariales, Universidad de Vigo, Lagoas - Marcosende s/n, E-36310, Vigo, Pontevedra, España
    Phone: (+34) 986812473
    Fax: (+34) 986812401
    Web page: http://www.aedem-virtual.com/es/journal/iedee

    Related research

    Keywords: Estado de flujos de tesorería; Ciclo de vida; Resultado ordinario; Cash flow operativo; Inversión.; Cash flow statement; Life cycle; Ordinary income; Operating cash flow; Investing.;

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