Esta investigación ha intentado realizar un diagnóstico de la situación de las secciones de crédito de las cooperativas agrarias catalanas e identificar las variables de éxito y fracaso de dichas secciones de crédito.<br/>Para ...

This paper examines two principal categories of manipulative behaviour. The term 'macro-manipulation' is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the ...

This paper develops and tests a credit scoring model focused on the supermarket and retailing industry which can help financial institutions in assessing credit requests coming from customers belonging to these industries ...

After the accounting scandals that have taken place mainly in the United States during the last years, some Spanish leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. ...

Este artículo trata de la dimensión contable y financiera del Buen Gobierno Corporativo. Para ello, se describen retos que afectan a áreas tales como el control interno, la contabilidad e información financiera (calidad ...

La tesis trata de los modelos de gestión modernos de naturaleza causal, entre los que destaca el Cuadro de Mando Integral (CMI). En primer lugar, se presenta un análisis conceptual su supuesto central, las relaciones ...

This article describes the most relevant milestones in the development of both financial information and management control, from the inception of the business up to the present day but particularly over the last 150 years. ...