Mexico's fiscal response to the needs arising from the COVID-19 pandemic was among the lowest compared to other Latin American countries. This study examines the fiscal effort at the state level in Mexico over a 27-year period, using a panel database that includes all 31 states of the Republic....

Information and communications technology (ICT) has potential to complement information sharing bureaus (ISB) Most companies use social networks as communication channels because they can provide significant business benefits. This paper focuses on the impact of social networks in a Spanish...

The purpose of the study is to analyze the skills of software developers in delivering projects on time through the perception of 308 companies that have contracted the service in this area and are located in the Monterrey metropolitan area. A measurement instrument of 20 items was applied,...

The main purpose of this research was to analyze the relationship between total Foreign Direct Investment (FDI) and the mining and energy sector in human development in Colombia from 1990 to 2021, through the estimation of two Autoregressive Vectors -VAR- that accounted for the causal...

Entrepreneurship is an essential and inexhaustible resource that significantly contributes to the development of countries. It embodies a valuable and cost-effective asset rooted in human creativity and innovation. Societies that prioritize human capital and intellectual capacity over reliance...

This is a research on Political Economy, Macroeconomics and Applied Economy, based on the Austrian Economics' approach over the economic cycles and applied to the Spanish case (2002-2014). Attention is focused on the endemic problem of economic cycles, such as successive and distorting periods...

The objective of this study is to analyse whether differences exist in the value relevance of intangible assets (IA) and intellectual capital (IC) between firms in the financial sector and other industries. A quantitative approach was adopted. Drawing on the work of Ohlson (1995), an original...

This study was conducted to analyze the relationship between well-being at work and change management among employees of a financial institution located in the department of Meta, Colombia. The information was collected via a questionnaire sent to all employees in 2021. A statistical and...

The pandemic caused by Covid-19 has severely affected the tourism industry, but it has not equally affected all its segments or all the geographical spaces where it is carried out. Our objective is to determine whether it has caused structural changes in one of the major sun and beach tourist...

Purpose- The study investigates the moderating influence of idiosyncratic diversity on the relationship between accounting ethics and financial reporting quality, against the backdrop of the unending corporate collapses and their antecedent effect on the profession of...