Spanish Abstract:Las reformas energéticas en México y la búsqueda de nuevas fuentes de energía que no dañen el ambiente han generado cambios en la economía de México. La posible solución para disminuir la emisión de gases efecto invernadero es el uso del bioetanol a partir de maíz,...

Spanish abstract: Los gastos son un rubro importante en los estados financieros y la sostenibilidad de una empresa depende de su control adecuado. El presente artículo analiza los estados financieros del año 2018 de las microempresas dedicadas al área de la construcción, concretamente en las...

The particular nature of Spanish agrarian cooperatives makes it very difficult to carry out an exhaustive analysis of their internal management processes. Nevertheless, the great increase in competition in the European agrarian sector in recent years, mainly from Mediterranean countries, means...

The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and...

Today’s economic scenario makes it necessary for citrus fruit cooperatives to adopt business practices which will achieve a competitive advantage and thus guarantee their continued activity. The cooperative sector has traditionally been unaffected by business management techniques, focusing on...

This work shows if firms use debt strategically in order to stop entry of potential rivals in their industry. Using Generalized Method of Moments estimation (GMM) we evaluate the effect of assets, market share and size as proxies for market revenue, and the entry barriers over indebtedness...