El estudio de las disfunciones financieras de las empresas ha sido un tópico común en la investigación a lo largo de las últimas décadas; no obstante, algunos aspectos de los procesos de fracaso han recibido relativamente poca atención. Este trabajo profundiza en su dimensión temporal....

A risk map is a tool, based on various information systems, that aims to identify the activities or processes at risk, quantify the probability of these events and measure the potential damage associated with their occurrence. This kind of map provides three valuable contributions to a Manager:...

This paper offers an exhaustive analysis of the effectiveness of several models and methodologies that are commonly used to forecast financial failure: Linear, MDA, Logit, and artificial neural network. Our main aim is to evaluate their relative strengths and weaknesses, in terms of technical...

Spanish Abstract: El enfoque de recursos y capacidades sugiere que el desempeño competitivo de la organización se relaciona con las características de los recursos disponibles, y con la presencia de habilidades complementarias. Este trabajo explora los recursos y capacidades clave en...

This study examines whether IT resources and capabilities affect the risk of bankruptcy of SMEs. Drawing on previous literature on bankruptcy and the resource-based view of the firm (RBV), we offer conclusive evidence of the influence of IT resources on financial health, as measured by the odds...

The need to make and receive payments lies at the heart of every business. It could be a customer purchasing goods or services or a company making payments to its suppliers or a bank account holder transacting with his or her bank. The emergence of advanced information technologies has brought...

Using a large sample of U.S. firms for the period 2005–2017, we provide evidence that real earnings management activities contribute to corporate cybersecurity risk. Specifically, we show that abnormal cuts in discretionary expenditures, our proxy for real earnings management, are positively...

The paper provides a theoretical analysis of the interest rate risk in banking through a systemic approach that is known in literature as “asset & liability management” approach.The paper provides also an empirical investigation on the exposure of banks to interest rate risk, using three...

Initial coin offerings (ICOs) are a rapidly growing phenomenon wherein entrepreneurial ventures raise funds for the development of blockchain-based businesses. They have recently sprouted up all over the world, raising millions of dollars for early-stage projects. Few empirical studies are...