Volume 2 – Issue 2


Use of accounting in company collective agreements. Proposal for a new salary review model in the context of corporate social responsibility and stackeholder theory.

Pablo Aguilar Conde, Begoña Prieto Moreno and Alicia Santidrián Arroyo


Determinants of customer satisfaction in call centres.

Dorina Chicu, Gerard Ryan and Mireia Valverde-Aparicio


The OPTIMAL MBO: A model for effective management-by-objectives implementation.

Sharon Gotteiner


Firm valuation and default probability through exotic (barrier) options.

Gaston Milanesi, Gabriela Pesce and Emilio El Alabi


The economics of major sporting events: the case of the Barcelona Olympic games. An overview 25 years later in Spain.

Francesc Trillas and Eloi Serrano

Volume 2 – Issue 1


Is financial reporting quality related to corporate social responsability practices? Evidence from family firms.

Jennifer Martinez-Ferrero, Lázaro Rodriguez-Ariza and Beatriz Cuadrado-Ballesteros


Economic consequence of accounting standards in the hotel industry: lobbying arguments versus expected impact.

Núria Arimany-Serrat, Àngels Fitó and Neus Orgaz-Guerrero


Analysis of the cash flow statement’s usefulness: an empirical study.

Núria Arimany-Serrat and Viladecans, C


Justice: a sufficient condition for goal congruence in management control systems.

Natàlia Cugueró-Escofet and Josep M. Rosanas


Dynamic capabilities and SME: the example of Chinese tourism companies in Spain.

María del Mar Alonso-Almeida and Krestin Bremser

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