Resumo

DENIZ MAYOR, José Juan  e  MAESTRE VALIDO, Ramón. Governmental policy decisions and profitability, solvency and indebtedness in the renewable energy sector in Spain. Trascender contab. gest. [online]. 2020, vol.5, n.13, pp.34-58.  Epub 22-Nov-2021. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v13i0.78.

It has been stated that the evolution of the renewable energy sector in Spain has been conditioned by the regulation in force at any given time, so the aim of this paper is to contrast the validity of this assertion. Thus, based on a sample of 14,509 companies, exclusively centered in the generation of electricity through renewable energy sources, it is analyzed if their figures of profitability, solvency and indebtedness are affected by certain rules approved for this purpose, across the period 2001-2016.

Palavras-chave : renewable energy; regulation; accounting indicators.