The current collapse of credit markets has left small and medium enterprises (SMEs) facing severe credit rationing. The practice of screening borrowers by risk level has become a paramount consideration for both lenders and firms. This paper represents the first empirical test of the screening...

This paper proposes to elect the days to pay accounts payable determinants and our findings strongly support that the accounts payable problematic is closely related to short term financial decisions with a positive and significative influence of firm?s profitability and size factors. The...

The sale of second-hand vehicles over the Internet is continuously growing not only in European countries but also in the Spanish market. The development of new information technologies allows dealers to extend their services globally, giving customers a wide range of options in the search for...

El alineamiento, o integraci¢n, de la funci¢n de compras con otras funciones ha sido se¤alado como fuente de buenos resultados, tanto desde el  mbito acad‚mico como empresarial. Sin embargo, los argumentos sobre los mecanismos en los que se basa esta relaci¢n son escasos y las...

This paper seeks to answer the question of which international development projects are outsourced from the public bureaucracies when the contractor is a non-profit organization (NGO). The transaction cost economics framework is used to analyze the reasons underlying the outsourcing decision by...

This study examines the impact that Research and Development (R&D) intensity has on Corporate Social Responsibility (CSR). We base our research on the Resource Based View (RBV) theory, which contributes to our analysis of R&D intensity and CSR because this perspective explicitly recognizes the...

En el presente trabajo se utiliza la t‚cnica del An lisis Factorial M£ltiple (AFM) sobre una muestra de 592 empresas manufactureras de Estados Unidos que llevan a cabo actividades de investigaci¢n y desarrollo (I+D) para el per¡odo 1999ª2003, con el objetivo de analizar las posibles...

En el presente trabajo analizamos el efecto de dos mecanismos de gobierno corporativo como son el consejo de administraci¢n y la comisi¢n de auditor¡a en la decisi¢n de cambio de auditor. Partiendo de una muestra que incluye todas las empresas no financieras cotizadas en el mercado continuo...

We develop a model to analyse the relations between perceived service quality, customer satisfaction, loyalty and intention to increase utilization of banking services by medium/large corporate banking customers. We suggest that perceived service quality will have a positive indirect effect on...

Las International Joint Venture (IJV) son una forma organizativa muy particular. La participaci¢n de 2 o m s socios en la formaci¢n y operaci¢n de la misma le atribuye caracter¡sticas muy particulares. El estudio de las IJV es muy amplio y discurre por diversas l¡neas de investigaci¢n en...