Purpose – The purpose of this paper is to analyse how austerity has impacted to date upon European Union (EU) financial reporting developments and how this might influence future reforms. It considers how a critical juncture in EU financial reporting might be recognized and factors which might...

Purpose This paper aims to explore the relationship between entrepreneurship and resilience in an indigenous context. The overarching research questions are: What are the mechanisms that link entrepreneurial thought and action to resilience in a marginalized context? How can entrepreneurial...

Purpose – The purpose of the paper is to present an integrated methodology for identifying effective economic incentives to enhance quality performance by mango producers in Costa Rica. Design/methodology/approach – The study analyses the relationship between intrinsic product quality...

Purpose Foreign direct investment (FDI) from developing economies has increased sharply since the beginning of the 2000s. While most investment flows correspond to firms from large economies, small developing economies have also witnessed the increase of outward investment flows from their...

Purpose – The present study aims to revalidate a measurement scale for organizational learning capability in the context of university faculty members. This is a particularly relevant context because it deals with knowledge‐intensive services. Following Chiva et al. , organizational learning...

Purpose This study aims to show how hedonic methods can be used to compare the performance of the public and private sector housing markets in Costa Rica. Design/methodology/approach Hedonic price indexes are computed using the adjacent-period method. Average housing quality is measured by...

Purpose – Over the last five years many middle‐income Latin American countries have seen a steep increase in the number of cases litigating access to curative services. The purpose of this paper is to explore this complex phenomenon and outline some of its roots and impacts....

Purpose – The purpose of this paper is to explore the changing perceptions of an iconic American product, namely Levi Jeans, in a rapidly developing country, namely Costa Rica, over a 20‐year period from 1988 to 2008. Design/methodology/approach – Changing perceptions were measured with...

Purpose – The purpose of this paper is to explore links between a revisionist view of the “feminisation of poverty” in developing countries and women’s work and home-based enterprise in urban slums. Design/methodology/approach – The paper’s discussion of the “feminisation of...

Purpose The purpose of this paper is to estimate the impact of one productive development program (PROPYME) in a developing nation like Costa Rica. This program seeks to increase the capacity of small and medium-sized firms (SMEs) to innovate. Design/methodology/approach Impacts have been...