TY - GEN AU - Pindado GarcĂ­a, Julio AU - De la Torre, Chabela PY - 2007 UR - http://hdl.handle.net/10366/149757 AB - [EN] This document provides a new approach that is based on the ownership structure to explain the capital structure. Our opinion is that the capital structure is determined in part by the incentives and goals of those in control of the company. Our... LA - eng KW - Capital structure KW - Intangible assets KW - ownership concentration TI - A new approach to explaining capital structure ER -