El objetivo del presente trabajo es la validación de estudios anteriores, realizados con sociedades escindidas, de una muestra obtenida en el período del 2017, año de expansión económica en España que contiene datos de empresas españolas escindidas y no escindidas e identificar, si es posible, una estructura económica financiera entre las empresas que han tomado la decisión de escindirse que las caracterice. Para lograr el objetivo, se decidió aplicar a las sociedades de las muestras los mismos ratios financieros que en los estudios previos y la misma técnica econométrica utilizada que es el modelo de la regresión logística. Los resultados obtenidos no fueron muy significativos, es decir, fueron regulares y no permitieron caracterizar de manera altamente probable las características que diferencian las empresas escindidas de las no escindidas.
The aim of this study is the validation of previous studies, carried out with companies that decided to spin off, from a sample obtained from companies in the 2017 term, in wich there was an expansion in Spanish economy, the mentioned sample contains data from companies that decided to spin off and companies that didn’t and identify, if possible, a financial and economic structure among the companies that have made the decision to spin off. To accomplish said objective, we have applied the same financial ratios to the samples and and the same econometric technique used that is the Logistic Regression Model. The obtained results weren’t significant, meaning, they were regular and didn’t allow to distinguish on a highly probable way the characteristics that differentiate companies that have decided to spin off from those that didn’t.
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