The aim of this paper is to study the differential effects of the public programs that provide financial aid to small and medium enterprises during times of crisis in Spain. We use different methods to control for potential selection bias. Our results show that the effects of these programs are...

This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...

This paper analyses the impact of the new Basel Capital Accords (Basel II and Basel III) on the bank’s capital requirements in a portfolio of Small and Medium-sized Enterprises (SMEs) when the internal ratings-based (IRB) approach is used. To do this, the study uses a large database of Spanish...

English Abstract: The objective of this research is to analyze the intellectual capital and other determinants of competitive advantage in exporting companies in northern Honduras, from two perspectives: the theory of resources and capabilities, and the theory of the firm based on the knowledge....

This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...

Metodología / Anahí Briozzo, M. Belén Guercio -- Características generales / Yanina Laumann , M. Belén Guercio, Juan I. Esandi -- ¿Cómo se financian las PyMEs? / Anahí Briozzo, Natalia Castillo, Valeria Scherger, Luciana Villar -- La decisión de estructura de capital en las PYMEs /...

A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars...