Abstracts
Resumen
En este trabajo, se presenta un modelo de gestión de tesorería innovador, denominado Mutual Cash Holding (MCH) que se define en base a seis variables (expectativas, confianza, transparencia, garantías, gestión y beneficio mutuo), que intervienen significativamente en la gestión colaborativa de la tesorería; y en el que el tamaño y el sector actúan como variables modeladoras. El trabajo se soporta sobre una muestra de empresas españolas profesionalizadas. El análisis factorial realizado permite concluir la existencia de un modelo unificado de MCH; en él las expectativas, la confianza y la gestión, obtienen una valoración significativamente superior al resto de variables.
Palabras clave:
- Cash holding,
- innovación corporativa financiera,
- confianza,
- eficiencia,
- bien común,
- sostenibilidad,
- transparencia,
- colaboración
Abstract
In this paper, an innovative model of cash management, called Mutual Cash Holding (MCH) which is defined based on six variables (expectations, trust, transparency, guarantees, management and mutual benefit), involved significantly in the collaborative cash management; and wherein the size and sector act as moderator variables. The work is supported on a sample of Spanish professionalized companies. The factorial analysis allows to conclude the existence of a unified MCH model; in this model, expectations, trust and management, obtained a significantly higher valuation than the other variables.
Keywords:
- Cash holding,
- corporate financial innovation,
- trust,
- efficiency,
- common good,
- sustainability,
- transparency,
- collaboration
Résumé
Dans cet article, un modèle de gestion de la trésorerie innovante, appelée Mutual Cash Holding (MCH) qui est défini sur la base de six variables (attentes, la confiance, la transparence, les garanties, la gestion et les mutuelles), impliquées de façon significative dans la gestion colaborative de la trésorerie; et dans lequel la taille et le secteur agissent en tant que variables modelatrices. Le travail est pris en charge sur un échantillon d’entreprises espagnoles professionnalisés. L’analyse factorielle permet de conclure à l’existence d’un modèle MCH unifié; sur l’equel, les attentes, la confiance et la gestion, ont obtenu une évaluation significativement plus élevée que les autres variables.
Mots-clés :
- liquidités détenues,
- l’innovation financière des entreprises,
- la confiance,
- l’efficacité,
- bien commun,
- la durabilité,
- la transparence,
- la collaboration
Appendices
Bibliografía
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