Factores explicativos del resultado de las empresas españolas que realizan inversión directa en el exterior
ISSN: 1887-5696
Year of publication: 2014
Issue Title: Internacionalización: claves y buenas prácticas
Issue: 18
Pages: 135-155
Type: Article
More publications in: Revista de contabilidad y dirección
Abstract
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