Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in the wider scope of Social Science. Historical issues determine policies and these ones, themselves, configure taxes and other environmental variables. Taxes, interest rates and...

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...

Spanish Abstract: El objetivo de este trabajo es estudiar la relación entre la calidad de la información contable y el acceso al endeudamiento en Bolívar, usando una muestra representativa de empresas no listadas en bolsa. Los resultados del estudio muestran que firmas con mayor calidad...

Spanish Abstract: El fenómeno sobre crecimiento empresarial es un tema que ha sido poco estudiado en México. El objetivo fue determinar qué indicadores inciden en el crecimiento de las ventas en empresas mexicanas emisoras del ramo de bebidas. La metodología fueron dos estudios de casos con...

This paper aims to analyse the Basque Country companies' view about the financial valuation of intangibles relevance and its influence on business performance. To achieve this objective, a field study has been done with 440 telephone calls to Basque Country companies' financial managers. Then,...

This paper aims to analyse the Basque Country companies' view about the financial valuation of intangibles relevance and its influence on business performance. To achieve this objective, a field study has been done with 440 telephone calls to Basque Country companies' financial managers. Then,...

This paper aims to analyse the Basque Country companies' view about the financial valuation of intangibles relevance and its influence on business performance. To achieve this objective, a field study has been done with 440 telephone calls to Basque Country companies' financial managers. Then,...

Economic activity occurs in a changing and globalized environment. Thus, business decisions that are made in a competitive context and with asymmetric information are based, mainly, on quantitative elements that, based on decision models, allow information to be obtained that facilitate the...