This article is a supplement to the stock technical analysis and its main objective is to classify 88 companies belonging to the Mexican Stock Exchange. Using principal component analysis (PCA) and linear discriminant analysis (LDA), the input hypothesis is to group companies according to their...

This paper proposes a new way of decomposing net present values and net final values in periodic shares. Such a decomposition generates a new notion of residual income, radically different from the classical one available in the financial and accounting literature. While the standard residual...

The socioeconomic situation of European coalfields is highly heterogeneous. On the one hand, successful examples comprise regions that long ago embraced internationalization, innovation and/or restructuring strategies. In those regions where the aforementioned strategies were fruitful, the...

The socioeconomic situation of European coalfields is highly heterogeneous. On the one hand, successful examples comprise regions that long ago embraced internationalization, innovation and/or restructuring strategies. In those regions where the aforementioned strategies were fruitful, the...

The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems. Internal audi

The application of mixed methods in researching digitalisation and rural development has numerous benefits in terms of the integration of various data sources. In this paper, we present a novel, mixed methods approach that combines digital and analogue methods. We investigate multilocal work...

Economic activity occurs in a changing and globalized environment. Thus, business decisions that are made in a competitive context and with asymmetric information are based, mainly, on quantitative elements that, based on decision models, allow information to be obtained that facilitate the...

This paper analyses the link between sustainability-related innovation and sustainability performance and the role that family firms play in this. This theme is particular relevant from a European point of view given the large number of firms that are family-owned. Governments often support...