de Alonso, Pablo; de Fuente, Gabriel; San Martin, Pablo - In: BRQ Business Research Quarterly 18 (2015) 1, pp. 37-56
This paper seeks to shed further light on the capital budgeting techniques used by Spanish companies. Our paper posits that the gap between theory and practice might be related to the nature of sources of value and to the efficiency of mechanisms aligning managerial and shareholder incentives,...