This paper empirically tests whether the low contemporaneous returns-earnings association set by previous empirical researches may be explained by lack of timeliness of accounting numbers. It hypothesises that if the criteria for accounting recognition yield a multi-period lag in earnings...

El Despliegue de la Función de Calidad o QFD (Quality Function Deployment) es una técnica para el diseño y mejoramiento de productos y servicios creada hace más de 4 décadas, ha sido aplicado en innumerables procesos aunque prevalece el basamento empírico en su aplicación. Este documento...

The paper deals with bank lending to economic agents from the premises and objectives of conducting this process by outlining the determinants of the extent to which banks can lend firms. In this regard, reference is made of financing and economic systems recognized in current theory and...