The Mutual Cash Holding: Towards a Collaborative Proposal of Cash Management
In this paper, an innovative model of cash management, called Mutual Cash Holding (MCH) which is defined based on six variables (expectations, trust, transparency, guarantees, management and mutual benefit), involved significantly in the collaborative cash management; and wherein the size and sector act as moderator variables. The work is supported on a sample of Spanish professionalized companies. The factorial analysis allows to conclude the existence of a unified MCH model; in this model, expectations, trust and management, obtained a significantly higher valuation than the other variables.