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| Author: | Gallizo, J. L. Gargallo, F. Salvador, M. |
| Title: | Sharing Wealth: Evidence from Financial Ratios in Spain |
| Journal: | Journal of international financial management & accounting
2002 : AUTUMN, VOL. 13:3, p. 214-234 |
| Index terms: | MANAGEMENT BUSINESS RATIOS SPAIN ANALYTICAL REVIEW |
| Language: | eng |
| Abstract: | Firms are managed on the basis of relationships between mutually involved groups, not only because of market forces, but also due to the influence that each group can exert over distribution decisions at a given moment in time. On the basis of a value added statement, it is possible to analyse the ability a firm has to reward all agents and to consider how the residual income is to be distributed. In this paper the authors set out to establish the tensions that arise between productive agents in the distribution of generated wealth. The authors carry out a time analysis of the movements between relationships that provide information on the distribution of that wealth, using data drawn from the Spanish Transport Equipment Manufacturing Industry. |
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