Managing the company’s financial equilibrium during a tough economic environment generated by the extension of the actual economic and financial crisis, must represent a major and constant preoccupation for the management. One of the fundamental indicators which have the capacity to emphasize...

Our paper addresses the relation between corporate investments and cash flow. While literature agrees upon the existence of a correlation between the two, its interpretation continues to generate intense debates. We use data from a sample of 125 Romanian listed companies for the 2005-2011...

Environmental changes require a new management control, to give more power and confidence of all parties involved and a management accounting that is concerned with understanding the environment and taking in consideration strategic orientations, decision, resource management and continuous...

[ES] El presente estudio sintetiza las contribuciones realizadas en la investigación sobre la calidad y su relación con los resultados. La revisión se lleva a cabo considerando la variada casuística que se ha utilizado en el diseño de los trabajos analizados, desde distintas medidas para...

La gestión del riesgo ha asumido una enorme importancia en las instituciones financieras. Los bancos divulgan su exposición a los riesgos del mercado a través del Valor en Riesgo (Value at risk, VaR). Este trabajo evalúa la divulgación de esta medida de gestión del riesgo en el sector...

This article reviews previous research regarding cost stickiness and performs an empirical analysis applied to a sample of farms. It recognizes that modelization of cost stickiness is a particular case of representation of cost variations as a function of output variations. It also discusses...

The agricultural sector has always been characterized by a predominance of small firms. International competition and the consequent need for restraining costs are permanent challenges for farms. This paper performs an empirical investigation of cost behavior in agriculture using panel data...

This paper conducts an empirical study on output, costs and incomes in organic farming with a sample of Spanish firms. Financial accounting data reveals that organic and partly or transitional to organic farming do not get significantly different output than intensive farming. Farms in...

Esta comunicacion investiga la manipulacion de resultados en las pymes espanolas en el periodo 2000-2008. Se trabaja con dos muestras de empresas (solventes e insolventes) y el proceso seguido ha consistido en recoger datos contables de los cinco anos previos antes del concurso de acreedores y...

Given the current economic environment, high-growth companies are particularly relevant for their contribution to employment generation and wealth. This paper discusses the results of a survey that was conducted in order to gain a deeper understanding of high-growth cooperatives through...