This article analyzes the extent to which accounting standards adequately re ects the value of intangible assets as well as its usefulness for financial agents in the process of buying and selling companies. Based on a sample that includes price of private transactions and listed companies from...

Earnings quality is not a measurable concept through only one variable, but there are several attributes that characterize earnings quality and employing one or another could influence the research conclusion without considering one of them the best measure of earnings quality. The study deals...

El actual contexto se caracteriza por restricciones en el acceso al crédito, aún habiendo fondos disponibles en tal sentido. Las pequeñas y medianas empresas necesitan del crédito para sostener inversiones en activos fijos y de trabajo y generar empleo, pero se les dificulta obtenerlo por...

In the present decade, in emerging economies such as those in Latin-America, mixed logistic models have been started applying to predict the financial failure of companies. However, there are limitations for the methodology linked to the feasibility of predicting the state of new companies that...

Los recursos de naturaleza intangible se han convertido en los principales generadores de valor de manera sostenible en las empresas. En concreto, aquellos que permanecen ocultos en los balances debido a las dificultades que plantea su reconocimiento y medición (es decir, lo que se denomina...

Nuestro estudio trata de identificar cuáles son los motivos más relevantes que mueven a las pequeñas empresas españolas a externalizar las tareas de contabilidad y confección de impuestos, y qué es lo que realmente les ha llevado a tomar esa decisión. La identificación de estos...

El objetivo de este trabajo es analizar si los auditores son capaces de detectar la gestión de resultados en sus empresas auditadas y si ante un incremento en el esfuerzo, el nivel de devengos discrecionales será menor. Como singular contribución, se mide el esfuerzo del auditor mediante...

Empirically, financialisation analysis can be addressed from either a macroeconomic or micr oeconomic perspective. In aggregate terms, the former implies observing the growing influence exerted by financial transactions, overly dominant financial markets and alterations to industrial economy...

The theory of restrictions (TOC) is a philosophy of continuous improvement, which focuses on the weakest link in the chain, to improve the performance of the production system. The purpose of the research was to determine the quantities to be made of each product and its production sequence in a...

It is the purpose of this work to analyze the significance of changes in average for the collection of value-added (VAT) and income taxes from year 2000 and up to the second quarter of 2015. To accomplish that, classic methods of significance will be applied, but contrasted with tests for the...