Volume 2 – Issue 1

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

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

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

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

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

Núria Arimany-Serrat and Viladecans, C

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

Natàlia Cugueró-Escofet and Josep M. Rosanas

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

María del Mar Alonso-Almeida and Krestin Bremser