Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non-financial information in the world. Although some companies began IR practices in the 2000s (Eccles & Krzus, 2010), IR has only been recognized since 2010 as the best way to get a complete...

This article shows the prediction of the level of insolvency in companies that are not listed on the stock exchange belonging to the health sector for one and two years in advance, using the multiple logistic regression analysis based on indicators of liquidity, indebtedness, financial structure...

Export channel management has gained a greater relevance as one of the challenges related to internationalization processes. Analyzing the conclusions of the articles that have studied the control systems role in the context of the interorganizational relationships (Interoganisational Control,...

This study analyzes if the implementation of TQM practices and the business performance are factors which describe ISO 9000 certified companies into the Spanish furniture industry. It also analyzes the positive relationship between TQM practices and business performance. The results of the...

This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around zero. Second, we use discretionary accruals and...

This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around zero. Second, we use discretionary accruals and...

Export channel management has gained a greater relevance as one of the challenges related to internationalization processes. Analyzing the conclusions of the articles that have studied the control systems role in the context of the interorganizational relationships (Interoganisational Control,...

This study analyzes if the implementation of TQM practices and the business performance are factors which describe ISO 9000 certified companies into the Spanish furniture industry. It also analyzes the positive relationship between TQM practices and business performance. The results of the...

Spanish Abstract: El uso de dividendos potenciales en la valoración de empresas y proyectos implica la entrega de los fondos registrados en la partida Disponible e Inversiones temporales a los accionistas aun cuando en la realidad no suceda. Valorar los flujos de una empresa de esta forma puede...

English Abstract: The municipalities of the Commonwealth of Puerto Rico are eligible to receive funds from the federal government of the United States. This study presents a descriptive discussion of the federal funding received by these municipalities during fiscal years 2005 to 2009. The...