Abstract
The restructuring processes of the Spanish financial entities over the last years has led us to analyze financiallyhow efficiency and solvency of banks and savings banks explain the decisions of incorporation andcontrol of these entities. We analyze 51 Spanish financial entities for the period 2008-2012. The results showhigher solvency and efficiency of banks over savings banks. On the other hand, after the first integrations itis observed that it is still early for these ratios to improve on the results obtained by the entities before theintegrations. However, from the financial point of view, these integrations do explain how correct the start-upand intensification of the restructuring processes were. There are some exceptions to the global criteria,which are explained by the size, strength and structure of the business and the closeness of its financial managementscope to the area and business structure of the bigger banking groups.© 2015, School of Accounting and Management, National Autonomous University of Mexico. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Accounting and Management. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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