El impacto de la intensidad del conflicto armado colombiano sobre el desarrollo social no ha sido cuantificado rigurosamente. Este documento busca avanzar en el análisis de los efectos sociales de la actividad armada ilegal en los últimos años, a través del examen de la evolución de...

This work shows if firms use debt strategically in order to stop entry of potential rivals in their industry. Using Generalized Method of Moments estimation (GMM) we evaluate the effect of assets, market share and size as proxies for market revenue, and the entry barriers over indebtedness...

The particular nature of Spanish agrarian cooperatives makes it very difficult to carry out an exhaustive analysis of their internal management processes. Nevertheless, the great increase in competition in the European agrarian sector in recent years, mainly from Mediterranean countries, means...

The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and...

Today’s economic scenario makes it necessary for citrus fruit cooperatives to adopt business practices which will achieve a competitive advantage and thus guarantee their continued activity. The cooperative sector has traditionally been unaffected by business management techniques, focusing on...

Spanish abstract: Los gastos son un rubro importante en los estados financieros y la sostenibilidad de una empresa depende de su control adecuado. El presente artículo analiza los estados financieros del año 2018 de las microempresas dedicadas al área de la construcción, concretamente en las...

The objects of study of the humanities and social sciences are intrinsically complex. Because it is philosophically attractive, and because it helps in practice to manage such complexity, one of the most influential central ideas throughout the history and present of these disciplines is the...