We analyse whether Spanish non-listed bankrupt firms are more inclined to manage earnings in comparison with their non-bankrupt pairs during the years preceding a legal procedure for bankruptcy. We also investigate the techniques these companies employ to manage earnings and when they start...

Purpose This study aims to investigate the association between the co-option of the chief financial officer (CFO) and dividend payments, assessing whether the talent of the CFO affects this association. Design/methodology/approach The empirical analyses were based on hand-collected data for 922...

1. New product development and positioning -- 2. Product management process -- 3. The role of branding and branding strategies -- 4. Pricing, pricing concepts and price setting -- 5. Channel management, distribution strategies and control -- 6. Intermediaries -- 7. Stakeholders -- 8. Contractual...