Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Die Bedeutung von Emotionen für die wahrgenommene Fairness bei Preiserhöhungen
2011
Die wahrgenommene Fairness von Preisen hat sich als zentrales Konstrukt der Marketingforschung zur Analyse der Wirkung von Preiserhohungen etabliert. Ausgangspunkt der interdisziplinaren Preisfairnessforschung ist, dass Kunden ein Angebot nicht nur rational-okonomisch bewerten, sondern zusatzlich eine emotionale Komponente bei der Bewertung der Fairness eines Preises relevant ist. Dieser Beitrag bezieht sich daher auf die Analyse emotionaler Aspekte fur die Bildung des Fairnessurteils bei Preiserhohungen, wahrend bisherige Studien, mit wenigen Ausnahmen, auf die Untersuchung kognitiver Grosen abstellen. Die auf Basis der Equity-Theorie postulierte Relevanz von Emotionen fur das Fairnessurte…
The effects of export and R&D strategies on firms’ markups in downturns: The Spanish case
2020
The Spanish economy was one of those most hit by the Great Recession in the euro area. It suffered a huge decrease in gross domestic product (GDP), affecting especially internal demand, and in busi...
To join or not to join? Insights from coopetitive RD&I projects
2022
Multipartner research, development and innovation (RD&I) projects are increasingly used to achieve complex innovation goals and keep pace with today's technological imperatives. The involvement of both competing and noncompeting partners increases the complexity of the relationships and poses a challenge to the outcomes of such projects. Therefore, the right choice of partners is particularly important in this context. Although previous research has mainly examined how focal firms deliberately select collaborative partners, this study demonstrates how non-focal firms evaluate invitations to participate in RD&I projects with multiple partners and direct competitors. Going beyond …
Marketing Archetypes: Applying Jungian Psychology to Marketing Research
2016
In the current situation of growing information overload, individuals are gradually becoming less sensitive to traditional marketing communications. For this reason, traditional marketing research models are no longer capable of giving useful insights to management. This calls for new approaches that can grasp the inner meaning of consumer behaviors and evaluate their relevance. To this end, a new multidisciplinary approach is needed to interpret complex behavioral patterns so as to gain deeper and more effective insights into customers and to understand their behavioral patterns. In this paper, following a short introduction to the basic concepts of Jung's analytical psychology and their r…
Manager gender, entrepreneurial orientation and SMEs export and import propensities: evidence for Spanish businesses
2022
This paper investigates the role of manager gender in SMEs’ decisions to get involved in exporting and importing activities, using a sample of 1,405 Spanish SMEs. We borrow insights from international entrepreneurship theories and feminist theories to set testable hypotheses regarding how managerial gender and entrepreneurial orientation (proactiveness, risk-taking and innovativeness) may influence SMEs export and import propensities. Using a bivariate probit model and controlling for other managerial and business characteristics, results reveal that there are not significant disparities in exporting propensities between men- and women-run businesses. However, female-led SMEs show a lower i…
PASSAGE OBLIGATOIRE AUX NORMES COMPTABLES IAS/IFRS, CONTRAINTES EN LIQUIDITE ET RATIONNEMENT DU CREDIT : UNE ETUDE EMPIRIQUE DANS L'INDUSTRIE BANCAIR…
2012
Financial theory indicates that banks dependent on external resources and/or financially fragile have more difficulties in refinancing their operations of credit supply, due to the informational problems they face and/or they cause. In this context, this study tests the hypothesis that the mandatory adoption by banks of the IAS/IFRS accounting standards, known to be of higher quality, leads to an increase in the quantity of loans granted by banks constrained in liquidity, all else equal. Based on a sample of European banks, between 2003 and 2008, we obtain results in favour of this hypothesis.
On the italian debate concerning “Economia Aziendale”. The recent discovery of a manuscript by Emilio Ravenna (1930)
2016
The paper relies upon the recent discovery of the textbook of Accounting adopted in Palermo’s High Business School (the ‘ancestor’ of the Faculty of ‘Economics & Business’, founded after in 1936), just in its first years of opening (academic year 1930-31). It is a printed manuscript. This book was written by the local professor of Accounting, Emilio Ravenna, who operated in Sicily between the last decades of XIX century and the firstones of XX one, commonly considered (Guzzo, 2003) an intermediate scholar between the ‘Venetian’ (Besta) and ‘Tuscan’ (Cerboni) Italian Schools, adhering to the former for the accounting method and to the latter for the general theory of administrative funct…
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention
2022
This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect on the context, events, reactions, and significance of this intervention for both the academic and the industrial re…
Trading activities, productivity and markups: Evidence for Spanish manufacturing
2019
This work analyses the firms’ internationalization strategies of importing intermediates and exporting output, and the potential rewards of these activities in terms of total factor productivity (TFP), as a proxy for marginal costs, and markups. It further deepens into the study of the relationship between internationalization strategies and markups by disentangling whether it operates through affecting firms’ marginal costs and/or firms’ prices. The panel database employed in this paper is the Spanish Survey on Business Strategies (ESEE) for the period 2006- 2014. Results in the paper distinguish between SMEs and large firms and indicate that there is high persistence in the performance of…
The calculation of shadow prices for industrial wastes using distance functions: An analysis for Spanish ceramic pavements firms
2001
Abstract This paper deals with the calculation of shadow prices for two industrial wastes generated on their production processes by 18 firms belonging to the Spanish ceramic pavements industry. These prices are then used to calculate an extended productivity index which takes into consideration wastes going with the production of marketable goods. We follow the methodological approach first proposed by Fare et al. (The Review of Economics and Statistics 75 (1993)). A negative correlation is found between absolute shadow prices and wastes production intensity, reflecting a greater marginal cost of eliminating wastes for those firms using less contaminant production processes. Differences be…