TY  - JOUR 
AU  - Graña Álvarez, Roberto
AU  - Gómez Conde, Jacobo
AU  - Lopez-Valeiras, Ernesto
AU  - González-Loureiro, Miguel
PY  - 2024
SN  - 0890-8389
UR  - http://hdl.handle.net/10259/9487
AB  - Entrepreneurs manage the capital structure of their start-ups to align the assumption of financial risk with their risk appetite. We focus on the ways in which management control systems (MCS), categorized as financial and non-financial MCS, serve as...
LA  - eng
PB  - Elsevier
KW  - Business financial literacy
KW  - Business-incubated start-ups
KW  - Financial leverage
KW  - Management control systems
KW  - Gestión de empresas
KW  - Industrial management
KW  - Contabilidad
KW  - Accounting
TI  - Management control systems, business financial literacy and financial leverage in business-incubated start-ups
DO  - 10.1016/j.bar.2024.101427
T2  - The British Accounting Review
M2  - 101427
ER  -