This article makes an analytical comparison between simple, compound and continuous interest discount factors. It studies the equivalency relations between the three discount factors. An analysis is performed for a limited time period and of normal economy interest rates. It makes use of the...

Purpose – The purpose of this paper is to develop an analytical model for appraising and measuring corporate social responsibility (CSR). The theoretical and conceptual grounds that sustain the model are based on previous approaches. Design/methodology/approach – The utility function, which...

En este artículo se analizan los objetivos que tradicionalmente se le han asignado a los directores financieros de la empresa. Se desarrollan los objetivos de maximización de la utilidad, de los ingresos por ventas y del cash flor. En este último enfoque se expone con detalle la separación,...