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...

This paper makes an economic and financial analysis of car dealerships in Spain, using data from SABI database. Moreover, it analyses the economic and financial characteristics of firms that determinate that, in the same crisis context, some firms manage to have positive profit, while other ones...

This paper makes an economic and financial analysis of car dealerships in Spain, using data from SABI database. Moreover, it analyses the economic and financial characteristics of firms that determinate that, in the same crisis context, some firms manage to have positive profit, while other ones...

In this article we tried to synthesize the existing literature on organizational legitimacy, showing its importance for business development. The article's central argument suggests the existence of certain organizational actions whose development address legitimacy to organizations. At the same...

This paper aims to show a theoretical description of the integrative enterprises under resources-based view. The limitations of micro, small and medium enterprises is analyzed, and how integrative enterprises contribute to increased competitiveness through capacity development and integration of...

This research has been carried out in order to analyze the development of actions to modify organizational legitimacy. We examine the relationship between the degree of organizational goals implementation and pragmatic legitimacy. Study has been developed on the European Area of Higher...

This paper aims to show a theoretical description of the integrative enterprises under resources-based view. The limitations of micro, small and medium enterprises is analyzed, and how integrative enterprises contribute to increased competitiveness through capacity development and integration of...

This research has been carried out in order to analyze the development of actions to modify organizational legitimacy. We examine the relationship between the degree of organizational goals implementation and pragmatic legitimacy. Study has been developed on the European Area of Higher...

Esta comunicacion investiga la manipulacion de resultados en las pymes espanolas en el periodo 2000-2008. Se trabaja con dos muestras de empresas (solventes e insolventes) y el proceso seguido ha consistido en recoger datos contables de los cinco anos previos antes del concurso de acreedores y...

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...