Purpose: Our research objective is to perform a descriptive analysis of the information on intangible assets disclosed by Spanish banks indexed on the IBEX 35 as a step prior to the creation of which allows us to eventually create a specific disclosure index for this type of content during 2010-2012, the most critical years of the crisis in Spain. Design/methodology/approach: In...
Purpose: The present study aims to investigate the relationship between internal corporate social responsibility (CSR), a type of CSR particularly for employees within organizations, and two types of innovation, that is, exploratory and exploitative innovation. The focus is on the mediating effects of affective commitment, knowledge sharing, and organizational creativity within...
Objective: Our objective is to analyze the influence that the type of CEO has on the management of listed family businesses in Spain, distinguishing between whether the CEO is a family member or not. The study mainly focuses on his/her influence on levels of profitability. Design/methodology: During de period from, 2012 to 2016, with data coming from Iberian Balance Sheet...
Purpose: This work intends to establish a new methodology to quantitatively measure the initial position and evolution of outsourcing in a public administration. Design/methodology: Product of the generalization of a methodological tool based on the fuzzy set theory "index of maximum and minimum level," a method is designed to evaluate the evolution of the positioning of...
Purpose: Analyse some of the financial ratios to see the impact of the economic crisis on 5-star hotels in Spain. Design/methodology/approach: The information needed to write this article was taken from the Iberian Balance Sheet Analysis System (SABI), the Hotel Occupancy Survey published periodically by the National Statistics Institute, the IDESCAT and the official websites of...
Purpose: This paper aims to provide a comprehensive overview of literature related to corporate bankruptcy prediction, to investigate and address the link between different authors (co-authorship), and to identify the primary models and methods that are used and studied by authors of this area in the past five decades. Design/methodology/approach: A systematic literature review...
Purpose: The aim of this work is to identify the key factors for success in the hotel sector. This objective is motivated by the importance of tourism in the Spanish economy, taking into account the fact that it represents 11.1% of the GDP and accounts for 13% of all employment, with 2.49 million jobs, according to INE (Spanish National Statistics Bureau) data for 2015. Design...
Purpose: This research goes in depth in the human values profile that influences elderly to volunteer. In exploring possible relationships between values and volunteering, we adopt the analysis perspective of the Theory of Basic Human Values framework developed by Schwartz (1992).Design/methodology/approach: Based on an initial exploratory analysis, the study presents a logistic...
Purpose: This study presents an inquiry on the historical evolution of the uniforming movement in cost accounting and its current position in the lodging sector. Its paramount objective is ‘to learn from the past' and, at the same time, to pose a question of future: where are aiming the current techniques of cost management in the lodging industry to? A specific purpose of this...
Purpose: In this paper, we analyze the evolution of the financial information of companies in the retail trade sector to show how and how much the actual crisis has affected them.Design/methodology: In this paper, we have established the hypothesis about the particular behavior of the sector due to its specialization in the sale of basic goods and the strong position of the trade...
Purpose: Knowing which aspects; family, personal, center, classroom and type of education encourage personal initiatives and entrepreneurship. Describe the current state of affairs.Design/methodology: Develop and validate an assessment tool to know the personal initiative and entrepreneurship of students of Primary and Secondary 1st cycle. Quantitative questionnaire were...
Purpose: Research on disclosure of sustainability information has focused on the level of firms, and very few works analyze the differences between countries. The objective is to identify the factors that explain the differences in the provision of sustainability information at a macroeconomic level.Design/methodology: The sample includes 9.570 reports drawn up within the...
Purpose: The AMO framework has been widely accepted in HRM literature for explaining the linkage between human resources practices and performance. However, it remains unclear whether this model has been fully demonstrated or not. Hence, we propose a systematic review that aims at identifying those investigations that have thoroughly tested the model, as well as the approaches...
Purpose: The aim of the article is to present the results of the bibliometric study in the field of entrepreneurial intention of undergraduate students, allowing a diagnosis of the state of art of this topicDesign/methodology/approach: The applied methodology consisted in analyzing 396 obtained papers form database and search equation, all from the Scopus data base. From this...
Purpose: The objective of this research is to examine the relationships between human resource (HR) productivity, product innovation, and export performance of the Spanish manufacturing SMEs. Our central proposition is that HR productivity enables the development of product innovation to increase firms’ export performance.Design/methodology: The proposed conceptual model, is...
Purpose: The aim of this study is determine which corporate tax rate is paid by Catalan family firms, and analyze if these companies support a greater tax burden compared to non-family firms as a consequence of their risk aversion and, hence, due to a lower fiscal aggressiveness. Design/methodology/approach: We have estimated the corporate tax rates supported by Catalan firms...
Purpose: The present research positions in financial terms the Spanish electronic companies in the European frame in 2011-2013 period. The technological progress is nowadays changing the management functioning and the performance of the electronic companies is decisive. So, knowing their position in the Spanish market and analysing their economic and financial situation in the...
Purpose: The present study reflects the economic and financial analysis of major wine production firms in the Rioja 2008-2013. This work reflects the economic and financial analysis major wine production firms in the Rioja in 2008-2013. The study presents the main economic and financial indicators to diagnose the economic health of those companies in 2008-2013 by analyzing short...
Purpose: This article analyses the financial characteristics of the companies created and surviving in Barcelona during the times of the financial and economic crisis. This study compares the financial characteristics of the companies analyzed with the actions and strategies taken by companies to maintain or increase business performance since start of 2008 and determine if there...
Purpose: Literature review of existing academic spin-offs in order to present the current situation at the international level. Design/methodology/approach: Literature review. Findings and Originality/value: The bibliometric analysis of the literature (1990-2014) on academic spin-off permits find the most relevant authors, journals, both directly (number of publications) and...
Purpose: This study aims to analyze the mentioned of POCAL (1999), IPSAS of IPSASB and in various doctrinal opinions, regarding the recognition of the public goods (BDP), and check if there may be problems inherent to the recognition of BDP in Portugal, bridgeable with the adoption of IPSAS in Portugal.Design/methodology/approach: For this study, we made a review of literature...
Purpose: To assess if it exists the close relationship suggested by some authors between open innovation and absorptive capacity.Design/methodology/approach: Bibliometric analysis on the Web of Science about the international literature where both terms are treated simultaneously.Findings: It has been shown that it is a field of growing interest and that there is a close...
Purpose: The educational gap, between those who succeed in the education system and those who fail, may begin in the years before compulsory schooling, thereby reducing the high rates of school failure requires the intervention at an early age. This article follows the recommendations of the European Commission as well as the results of different researches, to analyze some of...
Purpose: Nowadays, Spain is experiencing a high rate of school failure. Consequently, we must ask us about its causes but also the alternatives to overcome this. Sometimes, certain perspectives attributes the educational failure to individual causes of students themselves, especially regarding vulnerable groups such as migrants, Roma and disadvantaged social classes among others...