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Jorge Luis García Alcaraz Alejandro Alvarado Iniesta Aidé Araceli Maldonado Macías 《Contaduría y Administración》2013,58(3):249-278
This article presents the evaluation of a group of six suppliers for an electromechanical component of hydraulic bombs. The comparison is made by using the dimensional analysis technique and the attributes evaluated were the component´s costs, product quality, post sale service from supplier, product reliability, supplier’s administration and organization and production technology in their production system. In addition, in order to integrate the opinion of several persons in the selection and decision process, the information analysis was done with the aid of a decision group integrated by five persons with responsibilities in the purchase area. The technique is easy to apply and has been widely accepted by its users, who are making its use extensive to other components supplier’s selection process. 相似文献
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Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual model underlying our empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts. The paper provides evidence that the amount of detail in Spanish corporate annual reports and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity. 相似文献
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Multi-dimensional analysis of perceived switching costs 总被引:1,自引:0,他引:1
The creation of switching costs for customers is an important aspect of strategic planning in today's competitive environment. These costs enable firms to address variations in customer preferences and competitor influence in attempting to gain their customers' loyalty. Although the recognition of the importance of such switching costs has long existed in a variety of contexts, the conceptualization and measurement of the construct is lacking in clarity and consistency. This study proposes that perceived switching costs (PSC) constitute a higher-order construct made up of six dimensions that reflect the customers' perception of the time, effort, and money involved in the switching process. The study also proposes that each of the six dimensions has a distinctive set of antecedents and outcomes. The test of the model is an empirical study in the Spanish insurance sector. The results confirm the validity of the higher-order formative construct of PSC and provide insights for specific strategies to address the perceptions of various customers with regard to switching costs. 相似文献
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ABSTRACTThe 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 the strategy of diversifying the activity through vertical integration generates good financial results in times of crisis, depending on the industry. To this end, an analysis is carried out with panel data from 9,523 firms in the period between 2008 and 2013. The results show that there are different strategies that firms must follow, depending on the industry to which they belong. In sectors with lower operational risk, those firms characterized by greater specificity and better product quality obtained higher profitability. However, in riskier sectors, firms with more specific assets assumed too many risks and in times of crisis have seen their profitability fall. Likewise, it is observed that the decision to integrate vertically has mitigated the weak points of each sector, allowing firms to better weather the economic–financial crisis in which this research is framed. 相似文献
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Zahira Gabriela Cruz Netro Juana Elizabeth Medina Álvarez Araceli Cartas Carrillo Rodolfo Garza Flores 《NETNOMICS》2016,17(1):71-94
One of the UN Millennium Development Goals (MDG’s) is to ensure environmental sustainability. This has led international agencies to regulate the generation of waste, specifically solid waste, which is an issue of international significance. This research is an analytical, statistical, historical and deductive investigation that focuses on the management of municipal solid waste and special handling waste (SHW), specifically, the one generated in the construction of offshore platforms in Mexico. A comparative analysis of the waste generated domestically and in the construction of offshore platforms is done. This work proposes the introduction of a third party operator that, through reverse logistics, would develop strategies to recover, reuse or recycle SHW. The level of compliance of the Waste Management Plans of platform construction companies in Mexico is also analyzed. Currently, nine construction companies distributed in the states of Tabasco, Tamaulipas and Veracruz are building offshore platforms in Mexico. Particularly, the south zone of Tamaulipas has become, since the seventies, the largest provider of offshore platforms. These companies are required by law to report the amount of municipal solid waste and SHW that they generate. However, when analyzing the data provided, results show a great area of opportunity. With a proper management of waste, its recovery and/or disposal would be much more efficient. Data collected in the yards of construction is presented, as well as the current situation of the waste in the offshore platform construction industry and possible methods to strengthen environmental policy in solid waste in Mexico. 相似文献
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Lisa Evans Guenther Gebhardt Martin Hoogendoorn Jan Marton Roberto Di Pietra Araceli Mora 《Accounting in Europe》2013,10(1):23-45
In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Small and Medium-Sized Entities’. This invited comments on the central question of whether the IASB should develop separate standards for small and medium-sized enterprises (SMEs), and on further issues and questions arising from this. This paper briefly introduces the background to the publication of the Discussion Paper. This is followed by a review of prior literature on SME financial reporting implications, prepared by the European Accounting Association's Financial Reporting Standards Committee as the basis of its response to the Discussion Paper. The paper concludes with a brief summary of events and issues arising since the end of the consultation period. 相似文献
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Juan Manuel García Lara† Beatriz García Osma Araceli Mora 《Journal of Business Finance & Accounting》2005,32(3-4):691-726
Abstract: Is earnings management affecting (driving) the measures of earnings conservatism? Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more pronounced in common‐law than in code‐law based accounting regimes. However, comparative studies on earnings conservatism in Europe have failed to identify significant differences between common‐law and code‐law based countries. We argue that in code‐law based countries managers have incentives to reduce earnings consistently. This enhances the association between earnings and returns in bad news periods. We find that after controlling for discretionary accruals, the differential earnings response to bad news in Germany and France decreases significantly. 相似文献