La planificación del proceso de sucesión en la empresa familiar gallega. Breve comparación con la empresa familiar portuguesa. [PDF]
[Abstract] This paper pretends to approach to the Galician business sector and, more specifically, Galician business family on the upper turnover tranche to the 1500 million pesetas, which means more 70% total Galician business sector. We must only focus
Barbeito-Roibal, Susana +2 more
core
Defence Contracting and Accrual‐Based Earnings Management
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
Intercooperation and open innovation: Unleashing cooperative firms’ innovation potential
Abstract This research examines how interorganizational cooperation impacts the innovation performance of cooperative firms. Existing literature asserts that there are limitations in the innovation capabilities of cooperatives. This study seeks to challenge that assumption and explore whether the nature of such firms enhances their cooperation with ...
Josu Santos‐Larrazabal +2 more
wiley +1 more source
Els valors determinen l'estratègia de RSC de les empreses familiars [PDF]
La Responsabilitat Social Corporativa (RSC) és una estratègia que pren cada vegada més importància per a qualsevol organització. No obstant això, en el camp de l'empresa familiar, diferents autors han assenyalat la manca d'estudis sobre el comportament d'
Simon, Alexandra
core +1 more source
Further Considerations Needed to Assess Reshoring: Its Impact on Host Communities
ABSTRACT After several decades of offshoring, reshoring is becoming an emergent strategy in many countries and industries. Both governments compel firms to reshore their production to their home countries as firms find, in some cases, that it is more profitable for them to do so.
Fernando Merino
wiley +1 more source
La mediación en la sucesión de la empresa familiar [PDF]
26 páginas.Trabajo de Curso de Experto Universitario en Mediación Familiar, Asuntos Civiles y Mercantiles (2012/2013). Tutora: Sonia González. Estudio sobre la mediación en la sucesión de la empresa familiar. Ideas generales sobre la mediación y sobre la
Marín Blesa, María Pilar
core
CEO Power and Circular Economy Disclosure: The Moderating Role of Institutional Forces
ABSTRACT This study investigates the impact of CEO power on circular economy disclosure (CED), highlighting the moderating role of institutional pressures on CEO discretion. The analysis draws on a sample of 8354 multinational companies from the Refinitiv database, covering the period 2013–2022.
Saudi‐Yulieth Enciso‐Alfaro +3 more
wiley +1 more source
Beyond Sporting Talent: Other Determinants of Football Clubs’ Wage Bills
ABSTRACT This article delves into the understanding of how football clubs determine wage bills to compensate talent. Using data from first‐division teams in elite European leagues, we estimate wage models based on indicators of sporting performance, “Elo ratings” as a proxy for clubs’ historical achievements and brand strength, and “media visibility ...
Alice Aguiar‐Noury +1 more
wiley +1 more source
New insights into the determinants of willingness to pay for supporting professional sport teams
Abstract This paper examines the determinants of individuals' willingness to pay (WTP) to prevent the relegation of a professional football team. Drawing on an analytical framework provided by social capital and social identity theories, we hypothesize that social trust and civic pride are key predictors of WTP.
Jaume García +3 more
wiley +1 more source
Empresas familiares de inmigrantes
Las empresas familiares de inmigrantes se caracterizan por la peculiar relación entre empresa y familia en un contexto migratorio. El análisis de la dimensión familiar en estas empresas se estructura en tres ejes: la familia como recurso de clase, la familia como recurso étnico y, finalmente, el rol de la mujer dentro de las empresas familiares de ...
openaire +8 more sources

