Repercusiones de la definición de tamaño empresarial en los resultados empíricos sobre eficiencia y financiación [Repercussions of firm size definition on empirical results for firm efficiency and financing research]

摘要: A huge number of quantitative and qualitative criteria perform the research practice legal issuing on firm size firm-size-related measures. Inside each those criteria, boundaries between two categories have also been diverse, even arbitrary. This approach to concept finds out a convergence among variables —assets, market share, labour cost— with activity segment remarks (where both traditional division original proposal used). It is demonstrated that previous founding industry-size relations —as well as profitability or financial structure measurements— clearly depend industry (explicative variables) definitions depending (mainly profitability).