Nowadays, there are many countries implementing the International Public Sector Accounting Standards (IPSAS) under the assumption that they allow to provide quality to accounting information, as well as greater transparency and accountability. This research, in turn, seeks to establish that this...

Nowadays, there are many countries implementing the International Public Sector Accounting Standards (IPSAS) under the assumption that they allow to provide quality to accounting information, as well as greater transparency and accountability. This research, in turn, seeks to establish that this...

En este trabajo se narra un intento relevante, siquiera desde el punto de vista doctrinal, de la historia institucional de la Hacienda: el ambicioso proyecto de reforma de la Contabilidad Pública llevado a cabo por las Cortes Generales y Extraordinarias instaladas en Cádiz durante la invasión...

This study is a replication and adaptation of Jones and Hensher (2004) model in an emerging economy with the purpose of testing its eternal validity. It compares the logistic standard model's performance with the logistic mixed model to predict bankruptcy risk of Argentinean companies between...

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...