The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main threat to preserve auditor independence, and therefore regulators have established...

This paper investigates bilateral trade in banking services within the European Union. The attention has been addressed to two main issues. First, to test the bank's motivations for setting up the different forms of overseas offices, and secondly, to assess the importance of barriers to entry...

The purpose of this paper is to investigate the effects of stock recommendations in returns and trading volumes. Unlike previous research we have investigated the five most usual types of recommendations: buy, outperform, hold, underperform and sell. The methodology we propose is also different...

This paper contributes with an empirical analysis, using a sample of farms, on the influence of size on cost behaviour under operational and tactical flexibility. Results indicate that small farms behave advantageously with respect to biggest farms in situations of operational and tactical...

In this paper we perform a mathematical analyse of profits and losses in direct and full costing. They are compared in different situations, mainly the utilisation of productive capacity and the existence of beginning inventories. Direct costing was conceived as a system of cost accounting which...

This article aims to identify the key groups of regions with respect to farms oriented to fruit and citrus production. Twenty variables of fruit and citrus oriented farms corresponding to forty-one regions of the European Union were analyzed. Seven groups emerged from cluster analysis. Only two...

Spanish and Western agriculture show a continuous decrease in the number of farms. One of the main factors for this trend is the economic non-viability of many of the existing farms. In addition, interrelationship of agriculture with other industries is growing. Thus, policymakers, banks,...

Competitividad comparada del sector granívoro español en el marco de la Unión Europea. Referencia específica a Cataluña. El sector granívoro, y especialmente el porcino, ha sido un recurso de intensificación en regiones con escasez de SAU y que poseen suelos pobres para el cultivo....

Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope of accounting standards. This article examines the current use of accounting in agriculture and points the need to establish accounting standards for agriculture. Empirical...

There is a gap between the importance given to accounting and the low level of bookkeeping and accounting practice in the agricultural sector. Current general accounting rules do not adapt very well to the particularities of farming and are difficult and expensive to implement. The Farm...