Factores explicativos del resultado de las empresas españolas que realizan inversión directa en el exterior

  1. Aragón Sánchez, Antonio
  2. Monreal Pérez, Joaquín
Revista:
Revista de contabilidad y dirección

ISSN: 1887-5696

Any de publicació: 2014

Títol de l'exemplar: Internacionalización: claves y buenas prácticas

Número: 18

Pàgines: 135-155

Tipus: Article

Altres publicacions en: Revista de contabilidad y dirección

Resum

Accounting for the economic uncertainty, the internationalisation of the firm through Foreign Direct Investments (FDI) is of great importance for the firm adequate performance. In this work, the main advantages of carrying out such activity are explained, while additionally it is studied which are the determinants of the results of the Spanish firm that undertake FDI. With a sample of 35 firms that carry out FDI with the support from Cofides, that provides us of organizational and internal information during the year 2013, we confirm that the firm�s resources and capabilities, and to a lesser extent, the managerial experience and management control, are the main drivers of the achievement of a superior performance by the firm