Written by Marc Oliveras

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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