Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS) mandatory adoption on the financial statements of Spanish listed companies. Design/methodology/approach – The authors estimate a panel data model by generalized least...

Attempts to shed light on strategies and international entry modes of financial services firms, providing a framework of the internationalisation process in one specific industry. This is based upon the analysis of four case studies of Spanish banks entering the Latin American markets at two...

Purpose – The purpose of this paper is to investigate the impact of relational benefits on customer satisfaction in retail banking. This paper presents a causal model that identifies a connection between the relational benefits achieved through a stable and long‐term relationship with a...

Purpose – Research has shown that more than half of attempted recovery efforts only reinforce dissatisfaction, producing a “double deviation” effect. Surprisingly, these double deviation effects have received little attention in service marketing literature. To fill this gap, this paper...

Purpose – The purpose of this paper is to investigate consumer channel preferences and the motives that induce consumers to use a particular channel in a context of multichannel contact. Design/methodology/approach – This paper analyses some factors that influence consumer behaviour in...

Purpose – The purpose of this paper is to analyse the corporate image of financial institutions and its impact on consumer behaviour. More specifically, it aims to focus on the differences between customers and non‐customers of banking institutions. Design/methodology/approach – Data were...

Purpose – The main objective of this paper is to propose a model that allows the detection of the competitive pattern of the Spanish loans market between 1992 and 1996. Design/methodology/approach – In order to achieve this objective, the paper estimates, following the New Empirical...