意大利公司的信贷获取和业绩:性别的相关性

Luana Serino, Armando Papa, Francesco Campanella, Jens Mueller
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引用次数: 7

摘要

除银行利率外,本文还研究了企业结构与其绩效之间的关系;以及除了公司盈利能力和银行系统收取的信贷定价之外的性别治理。本实证研究使用的样本由219家意大利公司组成,并在2013-2016年期间进行了分析。采用两阶段定量方法,我们的研究发现,当信贷公司成功借款时,有一些重要因素(包括公司结构和性别治理)会影响公司业绩和支付价格。
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Credit access and performance of Italian firms: How relevant is gender
This paper investigates the relationship between firm's structure with its performance besides the interest rates applied by banks; and the gender governance besides firm's profitability and the pricing of credit charged by the banking system. The sample used for this empirical research consists of 219 Italian firms and it was analysed during the 2013-2016 period. Employing a two-phases quantitative method, our study finds that there are important elements (both in terms of corporate structure and gender governance) that impact on the corporate performance and the pricing of credit firms pay when they succeed in borrowing.
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来源期刊
CiteScore
2.10
自引率
7.10%
发文量
29
期刊介绍: IJMFA covers all aspects of managerial and financial accounting. The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organisation, while financial accounting is aimed at providing information to external parties. In today''s advanced manufacturing environment, various issues arise for accounting standard-setting practicing professionals. Solving the separate issues of managerial and financial accounting is a significant challenge, and IJMFA assists researchers in overcoming these challenges in an efficient, effective manner.
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