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Capital budgeting practices: a survey of two industries

2023-03-11Artigo científico Acesso aberto
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dc.contributor.authorMota, Jorge
dc.contributor.authorMoreira, Antonio
dc.date.accessioned2026-02-19T19:19:12Z
dc.date.available2026-02-19T19:19:12Z
dc.date.issued2023-03-11en_US
dc.date.updated2026-01-26T23:59:56Z
dc.description.abstractThis research examines the capital budgeting practices used by small and medium-sized firms (SMEs) in two Portuguese industries, footwear and metalworking, aiming at answering the following research questions: How much knowledge do managers have about capital budgeting practices? What are the most used practices? How much importance do they attribute to applying them? The research was conducted through an online survey with a response rate of 14.9%. The results document that most companies in both industries are familiar with capital budgeting practices, despite differences between the two. The footwear industry recognizes the importance of these indicators but makes little use of them, and many companies prefer using payback period (PBP). The metalworking industry, on the other hand, makes greater use of capital budgeting practices, with net present value being the favored indicator and PBP being used as supplementary. This study contributes to the capital budgeting literature in two ways: first, by focusing on SMEs instead of only large firms, and second, by exploring data from two industries rather than multiple, heterogeneous industries.eng
dc.description.sponsorshipThis work was financially supported by the Research Unit on Governance, Competitiveness and Public Policies (UIDB/04058/2020) + (UIDP/04058/2020), funded by national funds through FCT—Fundação para a Ciência e a Tecnologia.
dc.description.versioninfo:eu-repo/semantics/publishedVersion
dc.identifier.doi10.3390/jrfm16030191en_US
dc.identifier.issn1911-8074en_US
dc.identifier.slugcv-prod-3183311
dc.identifier.urihttp://hdl.handle.net/10400.2/21397
dc.language.isoeng
dc.peerreviewedyes
dc.relationResearch Unit on Governance, Competitiveness and Public Policy
dc.relationUIDP/04058/2020
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectCapital budgeting
dc.subjectCapital budgeting practices
dc.subjectFootwear industry
dc.subjectMetalworking industry
dc.subjectManufacturing
dc.subjectSMEs
dc.titleCapital budgeting practices: a survey of two industrieseng
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleResearch Unit on Governance, Competitiveness and Public Policy
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04058%2F2020/PT
oaire.citation.issue3en_US
oaire.citation.startPage191
oaire.citation.titleJournal of Risk and Financial Managementen_US
oaire.citation.volume16en_US
oaire.fundingStream6817 - DCRRNI ID
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameMoreira
person.givenNameAntonio
person.identifier.orcid0000-0002-6613-8796
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.cv.cienciaid541F-5442-5666 | António Carrizo Moreira
rcaap.rightsopenAccessen_US
relation.isAuthorOfPublication51ad303d-335c-4e2f-bae3-fffffef2e2f5
relation.isAuthorOfPublication.latestForDiscovery51ad303d-335c-4e2f-bae3-fffffef2e2f5
relation.isProjectOfPublication09a748c9-b3e0-47c4-aa29-625129945fd6
relation.isProjectOfPublication.latestForDiscovery09a748c9-b3e0-47c4-aa29-625129945fd6

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