Este trabajo se centra en proporcionar los primeros resultados de sensibilidad ante tipos de interés reales e inflación del mercado español, proponiendo una extensión del modelo de dos factores de Stone (1974), del que parten la mayoría de trabajos. Además, se estudian los posibles...

The aim of this work is to explore the patterns of corporate governance in agricultural co-operative firms, where the suppliers are also the company owners. We raise the question of how they control management and what are the factors which limit managers’ actions to achieve the objectives of...

Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal...

El principal objetivo de este trabajo es analizar los factores que desde la óptica del marketing y del entrepreneurship pueden favorecer el crecimiento internacional de las nuevas empresas internacionales. Concretamente, se plantea analizar cómo afecta la velocidad de internacionalización y...

Los concursos de acreedores son procesos para proceder a la solución de situaciones de insolvencia, tanto en casos en los que se produce la continuidad futura de la empresa como en aquellos en los que su situación económico financiera aconseje su disolución. El procedimiento concursal está...

The financial reports attached to the Financial Statements give a rich information about the vision of Football Industry that the Chairmans and CFO have.

Brand valuation has taken great relevance within the companies. The reason is that it is constituted like an attribute more of the company. There is one characteristic that emphasizes over the rest: the difficulty to apply to objective criteria for its economic valuation. Although, it is a fact...

Corporate governance could be defined as the institutions or mechanisms, which induce incentives in listed firms, in order to recognize benefits between all the stakeholders, and to restrict the discretion over that distribution, in presence of asymmetric information and incomplete contracts....

Corporate governance could be defined as the institutions or mechanisms, which induce incentives in listed firms, in order to recognize benefits between all the stakeholders, and to restrict the discretion over that distribution, in presence of asymmetric information and incomplete contracts....

It is increasingly common to use concepts such as intangible assets or intellectual capital. It has been frequent buying and selling companies for prices much higher value than book value. In this context, it seems relevant to study how to determine the brand financial value (global...