Performance evaluation of an economic entity requires approaching several criteria, such as industry and economic entity type, managerial and entrepreneurial strategy, competitive environment, human and material resources available, using a system of appropriate performance indicators for this...

The concept of performance is a problematic concept and will remain so as long as the definition of company performance varies depending on the interests of users of information. On this consideration, no consensus was reached regarding the definition, methodology and performance models used....

As the title suggests, the article aims to go beyond traditional accounting that we are used to, towards a new dimensions of it, known as green accounting. In this report we sought to emphasize the role, the importance of green accounting, which must be seen as a complement to traditional...

Sustainable development is the macroeconomic concept of global performance. The three pillars of sustainable development, namely economic, environmental and social can be found at the level of a company through its overall performance. So, nowadays we can’t speak only of financial performance...

This paper aims to investigate companies’ environmental, social, governance (ESG), and financial implications of their commitment to the United Nations Global Compact (UNGC). The focus is placed on companies operating in the three countries with the highest number of UNGC participants: Spain,...

Las empresas deciden hacerse públicas por diversas razones, entre ellas podemos mencionar temas de liqui- dez, obtención de financiamiento y la disminución del costo de capital. Una vez que fue valuada la empresa y que el intermediario financiero fijó un precio para las acciones, las...

Sustainable development necessitates the harmonisation of human’s and nature’s needs under the siege of continuous demographic growth and the quest for wellbeing based on material things. This outcome implies important changes to occur at individual, collective and corporate behaviour. How...

We study how firm-bank lending relationships affect firms' access to and terms of credit. We use bank mergers and acquisitions (M&As) as exogenous events that affect lending relationships. Bank M&As lead to organisational changes at the involved banks, which may reduce the amount of soft...

The valuation of synergy is vital to the success of any merger, however, given current valuation methodologies and the complexity of the task; it is also the most challenging element of merger and acquisition pricing. Conventional valuation methods assume that sales figures and market share of...

There are many analytical papers and researches done in the field of examining and analyzing consequences of the Sarbanes Oxley Act (2002) and some done in the corporate governance in some Latin American countries. This paper chooses a different approach. First, it selects The US, Brazil and...