SMEs PARTICULARITIES AND CAPITAL STRUCTURE CHARACTERISTICS IN ARGENTINA.

MARTINEZ, LISANA B.; GUERCIO, M. BELEN; VIGIER, HERNÁN; TERCEÑO, ANTONIO

Montevideo

Congreso; XXII Reunión Anual Red PyMEs MERCOSUR; 2017

UNIVERSIDAD CATOLICA DE URUGUAY

The objective of this paper is to study the financial structure of the Software SMEs inArgentina focused in the use of the non-reimbursable contributions (NRC). Considering asurvey of 76 Software companies, could be tested that the main SMEs´ characteristics suchas size, exports and age, are related with Software SMEs use of the NRC. In this sense, hasbeen proved that companies that obtain a NRC are bigger in terms of size, older and presenta great rate of exports, related to those which do not use NRC. Nontheless, there are notsignificant diferences related with the financial recurrence thorught the NRC and thecompanies characteristics.