Template-Type: ReDIF-Chapter 1.0 Author-Name: Martin Farias Editor-Name: Bank for International Settlements Title: The allocation of cash flow by Spanish firms: new evidence on the impact of financial frictions Book-title: Leveraging corporates' financial statements for policy insights In-Book: RePEc:bis:bisifb:65 Year: 2025 Month: August Volume: 65 File-URL: https://www.bis.org/ifc/publ/ifcb65_10.pdf File-Format: Application/pdf Handle: RePEc:bis:bisifc:65-10