Administración y gestión de empresas

Abstract Purpose: This study aims to examine foreign direct investment (FDI) factors and develops a rational framework for FDI inflow in Western European countries such as France, Germany, the Netherlands, Switzerland, Belgium and Austria. Design/methodology/approach: Data for this study were collected from the World development indicators (WDI) database from 1995 to 2018. Factors such as […]

Abstract Purpose: This study empirically investigates the relationship between goodwill assets and capital structure (i.e. debt ratio) of firms and the moderating effect of financial market development on the relationship between goodwill assets and capital structure. Design/methodology/approach: This research applied a quantitative method. The article collects large samples of listed firms from 23 developing and

Abstract Purpose: This article aims to explore the concept of chain value of the public port system in Ecuador from the perspective of importing/exporting companies, analyzing how perceived value in the use of port services affects customer satisfaction and the intermediate links of the influence of trust and commitment on customer loyalty. Design/methodology/approach: Relying on

Abstract Purpose: The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM). Design/methodology/approach: This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It provides empirical insights based on a sample of 280 French nonfinancial companies listed

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Es objeto de discusión si la política de incentivos destinada al sector minero es o no conveniente. Los partidarios defienden que gracias a esta los municipios tienen mayores oportunidades para desarrollarse, mientras que los detractores argumentan que no tiene sentido orientar recursos hacia un sector sin futuro. En este trabajo nos hemos planteado hacer una

Es objeto de discusión si la política de incentivos destinada al sector minero es o no conveniente. Los partidarios defienden que gracias a esta los municipios tienen mayores oportunidades para desarrollarse, mientras que los detractores argumentan que no tiene sentido orientar recursos hacia un sector sin futuro. En este trabajo nos hemos planteado hacer una

Se evalúa el rendimiento ex-dividendo en acciones colombianas entre 1999 y 2007, periodo que incluye la conformación en julio de 2001 de la Bolsa de Valores de Colombia, resultado de la integración de tres bolsas previamente existentes. Contrario a la hipótesis de eficiencia de mercado, se encontraron rendimientos exdividendo positivos y estadísticamente significativos, similares a