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Resumen
El presente artículo hace una revisión de la literatura contemporánea en el tema de estructura de capital en las empresas, de acuerdo con los resultados de los estudios empíricos y teóricos publicados en algunos de las revistas más relevantes en el área de finanzas a nivel internacional. Asimismo, presenta las variables que le han sido asociadas más tradicionalmente , las nuevas variables que se han incorporado al estudio, las teorías tradicionales y las que se están consolidando, las características de las empresas, el entorno y los stakeholders, que revisten interés actualmente en la búsqueda de una explicación teórica y empírica a las decisiones de financiamiento.
Palabras clave:
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