Search results for "empresas"
showing 10 items of 359 documents
Changes in the Association between European Workers’ Employment Conditions and Employee Well-Being in 2005, 2010 and 2015
2020
[EN] The aim of this paper is to study whether there is a change in the association between employment conditions and European employees' well-being at three different time points (the years 2005, 2010 and 2015), characterized by different socio-economic contexts. We based our study on the European Working Conditions Survey. Logistic regressions were performed by adjusting for gender, age, level of education, seniority, occupation, establishment size, activity sector and economic activity. Adjusted odds ratios (ORadj) and 95% confidence intervals (95% CI) are reported. In general, the association between employment conditions (type of employment contract, supervising, weekly working hours, …
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…
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…
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
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.
Aprendizaje organizativo, innovación y propensión exportadora
2012
En la actualidad, cualquier empresa debe afrontar el cambio tecnológico, la competencia internacional y unos mercados cada vez más exigentes. La innovación de productos y la exportación siempre han sido considerados factores clave de la competitividad de la empresa, pero el actual entorno competitivo les está otorgando un protagonismo fundamental. Este trabajo tiene por objeto esclarecer las conexiones entre la innovación de productos y la exportación y, además, destacar el papel desempeñado por la capacidad de aprendizaje organizativo a la hora de fomentar la creatividad necesaria para desarrollar nuevos productos que resulten atractivos en los mercados locales e internacionales
Determinants of silent and explicit industrial design
2018
This paper investigates the relationship between the use of silent or explicit design (SD or ED) and the characteristics of firms or sectors that use each of these types of design in Argentina. The findings show that SD differs from ED and that the differences have important implications for the creation of policies to support competitiveness as well as for the development of business strategies. The study contributes to the literature by identifying three groups of dimensions. (1) Structural. Neither size nor barriers to the use of design bear relation to the use of design. (2) Dynamic. SD and ED have different effects on competitiveness based on the different links each type of design has…
Research methods in business: Quantitative and qualitative comparative analysis
2020
[EN] Research in the social sciences is built on either quantitative or qualitative analysis, depending on the research context. Using both quantitative and qualitative analyses in the same study presents major obstacles. In the real business world, empirical studies could benefit from using multiple research methodologies. Thus, this editorial presents an overview of the literature on quantitative and qualitative research methods in business research to clarify some key issues on the subject. The following section introduces the papers included in the special issue on "Research Methods in Business: Quantitative and Qualitative Comparative Analysis" and highlights several novel ideas, emerg…