Search results for "EMPRESA"
showing 10 items of 609 documents
ESTRUCTURAS ORGANIZATIVAS EN EMPRESAS DE INTERNACIONALIZACIÓN ACELERADA: EVIDENCIA EMPÍRICA
2014
Las pequeñas y medianas empresas internacionales pueden clasificarse en tradicionales, y empresas de internacionalización acelerada o born global. A pesar de que existe una variedad importante de investigaciones en el tema, ninguna ha establecido si existen diferencias entre la organización formal de una empresa de internacionalización acelerada y una empresa internacional tradicional. Mediante un estudio de casos a nivel comparativo, se establecen dos empresas internacionales tradicionales en la industria turística y de alimentos, y se analizan sus estructuras formales, con respecto a dos empresas en las mismas industrias con características de born global. Se determinan diferencias en los…
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…
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…
Pequeña y mediana empresa en el mundo rural medieval. Formas de organización de la producción. Ejemplos del País Valenciano (s. XV)
2020
El presente estudio analiza el concepto empresa aplicado al periodo medieval, e intenta un mínimo recorrido historiográfico por aquellos autores que se han acercado a la «Business History». Además intenta una reconstrucción de los distintos tipos de empresa manufacturera en un ámbito rural que se nos muestra cada vez más dinámico, pero poco estudiado todavía por parte de los historiadores interesados en el mundo del artesanado y de la industria. Se estudian las distintas formas de organización de la producción que condicionan los diferentes modos de gestión de la empresa manufacturera tomando como referencia el espacio valenciano. This article analyses the concept of «enterprise» as applied…
Corporate Governance Configurations and Corporate Social Responsibility Disclosure: Qualitative Comparative Analysis of Audit Committee and Board cha…
2020
[EN] Drawing on the complexity theory and responding to the recent calls to use such creative methods that mix between a quantitative and qualitative approach. Therefore, this study fills the literature gap, adding novelties, showing evidence from the unexplored (or underexplored) European context and, consequently, shedding light to inconclusive results in previous research concerning the effect of audit committee (AC) and board characteristics on corporate social responsibility (CSR) disclosure by applying a novel research methodology: the fuzzy set qualitative comparative analysis. The data were collected from Eikon database for a sample of the top 69 non¿financial European companies (ba…
The effectiveness of several market integration measures when facing a market turmoil
2003
Many market integration measures are operationalized to compute their numerical values during a period characterized by the lack of stability and market turmoil. The results of the tests give their degree of effectiveness, and reveal that the measures based on the principles of asset valuation, versus statistical measures, more clearly yield the level of integration of financial markets. Besides, cross market arbitrage-linked measures and equilibrium models-linked measures provide complementary information and reflect different properties, and consequently, both types of measures may be useful in practice.
El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers
2019
Este trabajo ofrece evidencia sobre el resultado de la fusión de Price Waterhouse y Coopers & Lybrand respecto a 2 de los objetivos que pretendían alcanzarse con la operación empresarial, como son el crecimiento de la nueva compa˜nía en términos de cifra de negocios y el aumento de la cuota de mercado. El estudio, aplicando metodología utilizada en trabajos anteriores, comprende el periodo 1997-2003, incluyendo 5 a˜nos posteriores a la fusión, que se llevó a cabo en 1998. Los resultados revelan que PriceWaterhouse y Coopers & Lybrand hubiesen alcanzado una cuota de mercado y una facturación inferior a la de sus competidores más directos en caso de no haberse fusionado, aunque las diferencia…
Firm survival: The role of incubators and business characteristics
2015
This paper analyzes the impact of business incubators on firm survival. Using a configurational comparative method, namely fuzzy-set qualitative comparative analysis (fsQCA), the article also examines whether degree of business innovation, size, sector, and export activity affects firm survival. Results show that, when combined with other variables (i.e. sector, technology), business size is a sufficient condition for firm survival. Likewise, incubators alone cannot affect survival. A combination between incubators and other factors is necessary to ensure firm survival. Sin financiación 2.129 JCR (2015) Q2, 40/120 Business UEV
Institutional factors affecting entrepreneurship: A QCA analysis
2022
A country's institutional framework plays a crucial role in promoting entrepreneurship, which drives economic growth. Encouraging a minimum level of certainty in ambiguous environments characterized by risk taking is important. Aware of this importance, we analyze the influence of institutional factors on entrepreneurship development. Specifically, we analyze political stability, government effectiveness, regulatory quality, a robust rule of law, the ease of starting a new business, and the ease of obtaining credit. We develop two models to explain the presence and absence of entrepreneurship. To do so, we apply qualitative comparative analysis (QCA) to a sample of 48 countries using data s…
La filial trampolín : una innovación organizativa en la internacionalización de la empresa europea en Latinoamérica
2012
Este artículo dota de contenido teórico a los conceptos de país trampolín y filial trampolín. Una realidad en las relaciones España-Latinoamérica que, pese a estar continuamente presente en la agenda política y diplomática, no ha sido analizada desde el punto de vista de la investigación en dirección de empresas. La filial trampolín se configura como una innovación organizativa que permite capitalizar las ventajas del país trampolín en la mejora de la eficiencia de las estrategias de internacionalización de la empresa europea en Latinoamérica.