TY  - JOUR 
AU  - Andrés Alonso, Pablo de
AU  - Fuente Herrero, Gabriel de la
AU  - San Martin, Pablo
PY  - 2015
SN  - 2340-9436
UR  - http://uvadoc.uva.es/handle/10324/27518
AB  - This paper seeks to shed further light on the capital budgeting techniques used by
Spanish companies. Our paper posits that the gap between theory and practice might be related
to the nature of sources of value and to the efficiency of mechanisms...
LA  - eng
PB  - Elsevier
KW  - Empresas-Finanzas
KW  - Corporate investment
KW  - NPV
KW  - Capital budgeting
KW  - IRR
KW  - payback
KW  - real options
KW  - survey
KW  - CFO
TI  - Capital budgeting practices in Spain
DO  - http://dx.doi.org/10.1016/j.brq.2014.08.002
ER  -