provide evidence on regional mechanisms for firm creation. We analyse spin-offs created at Catalan universities and find that …

This paper adopts a managerial accounting perspective to propose and empirically illustrate a research design for firm … endogenous components of across-firms heterogeneous resources and routines, which are fundamental for firm performance. The … proposes some indicators for firm-level strategic benchmarking. A profit-oriented analysis of the U.S. technology industry …

functions for managerial control purposes. The application considers a unique dataset of Costa Rican banks during 1998 …. We also show the usefulness of our tool for corporate governance by examining performance changes around executive …

develops a model for detecting earning manipulators using financial statements ratios in a sample of Spanish listed companies …

Few studies have examined the combined effect of implementing quality and environmental management within the service … for highly competitive sectors that are very variable and that have high business mortality. After analysing 198 surveys … of Spanish travel agency managers using structural equations, it can be concluded that practices of quality management …