Tourism development planning is now part of the regional policies of all Member States of the European Union. Strategic plans at national or regional level are specific instruments of regional management, which contain results of the planning process and ensure the development of tourism in the...

Customer satisfaction has long been among the most prominent topics in consumer behavior and in marketing in general. Satisfaction concept is typically examined in regards to consumer (B2C) markets, much less paying attention to the more multi-faceted nature of industrial (B2B) settings. The...

We examine the levels and determinants of cash in Latin America. Latin American firms, as opposed to U.S. firms, did not hoard cash during the 1995-2006 period. However, we find remarkable similarities with respect to the determinants of cash between U.S. and Latin American firms. Net working...

The relationships between earnings, accruals, and cash flows for selected Latin American countries (Mexico, Chile, and Argentina) are investigated in this study from 1990 to 2009. We find a negative relationship between accruals and cash flow across decile portfolios. More importantly, firms...

The objectives of this study are:(1) to describe journals in business and economics according to three quality categories, and (2) discuss potential implications of this categorization for both faculty and university administrators. Three journal tiers are discussed: (a) top quality journals,...

This case study focuses on the history of Cargill Hybrid Seeds Mexico, its position in the industry and the manner in which it had grown throughout time. Details on product, facility and personnel decisions give a feel for how the company was managed and how it succeeded in growing rapidly in...

This study explores the relationships between the accrual and cash flow components of earnings for agribusiness. Three accrual models with their respective cash flows, free cash flows, and free cash flows to equity are analyzed. Results for the agribusiness industry are compared with results...

This conference proceedings collection includes full papers, abstracts or extended abstracts of research work presented at IBEC 2015. Authors retain copyright of their work. This year conference, co-organized by the IBEC organization and the Martin de Tours School of Management and Economics at...

This study investigates what factors relate to the coffee farmer's cooperative affiliation decision and whether this decision impacts the farmer's cash holdings. First, we propose a cooperative affiliation model based on transaction cost economics theory. There is a lack of consensus in the...