The expansion and intensification of banking competition, which has occurred inSpain during the last ten years, has allowed banks and savings banks to define theircompetitive strategies with more freedom. This paper analyzes the similarities andthe differences in their product mix along with its...

Both, quantitative methods and case analyses have been extensively used in the literature on International Business in order to study a wide range of internationalization decisions by firms. On the contrary, the Qualitative Comparative Analysis (QCA) and, in particular, the fuzzy set QCA...

Most of studies which have analysed the topic of accounting systemclassification have been based on explanatory variables such as the socio-economicenvironment or accounting practices to both, measure and disclosure the financialinformation. This investigation does not take these concepts into...