Libro VC.indb Page 1 Revista Valor Contable, Vol. 3, Núm. 1, 2016 (9-32) ISSN 2410-1052 (impreso)/ISSN
2413-5860 (digital) 9 Abstrac Joel Anderson Gutiérrez Janampa1*; Jhonatan Percy Tapia …

The objective of this paper is to analyse the effect that operating leverage exerts on the
profitability of SMEs, both in isolation and indirectly through its other determinants. We use …

The objective of this paper is to analyse the effect that trade credit has on the determinants of
profitability during the crisis period in Europe. We use panel data for a total of 24,177 …

In a setting of economic and financial crisis, most companies experienced a reduction in
their profitability. Thus, our study allows us to identify vertical integration strategies …

Los sistemas regionales de innovación potencian el crecimiento competitivo de los
territorios. El análisis factorial de los sistemas regionales de innovación agroalimentarios de …

The meat industry in Castilla and León (Spain) is a good area to study the behavior of firms
in terms of their choices about the quality of their products and their impact on corporate …

This paper aims to identify, evaluate, and analyze determinants of the profitability of food
enterprises from the Republic of Serbia. The paper determines the nature of the relationship …

The objective of this work is twofold: firstly, to study if the characteristics of the industry affect
certain financial and strategic decisions of manufacturing firms and, secondly, to determine if …

El objetivo del presente trabajo de investigación es determinar la relación entre la liquidez y
la rentabilidad de las empresas del sector industrial que cotizan en la bolsa de valores de …