The occupational attainment of migrants and natives in Barcelona, 1930

Very few empirical studies have analysed the labour market performance of migrants in European countries in the nineteenth and early twentieth centuries. This article uses a rich new micro‐dataset to examine the occupational attainment of migrants, mostly internal migrants, in the city of Barcelona, a key destination from the late nineteenth century onwards, adding to the literature on internal migrations in Spain during the period of industrialization. The study shows that the occupational outcomes achieved by early migrants tended to match those of natives, the reference group. However, some groups of migrants who arrived at the end of the period covered by the study show poorer outcomes than natives. The relative underachievement of these groups is explained by changes in the type of migrants and in the characteristics of the labour market. Our estimates also suggest that Spanish migrants did not experience upward occupational mobility after settling in Barcelona.     

Explanatory Factors of Integrated Sustainability and Financial Reporting

The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, corporate governance and contribution to developing sustainability. In response, some leading companies have begun to publish integrated reporting, in the form of a document providing a coherent summary of this information, thus facilitating stakeholder engagement. This paper examines the validity of the hypotheses of the theories of agency and of signalling, and analyses the political costs and those borne by owners in voluntarily developing this new type of business document. More specifically, in order to determine their prevalence among the suggested reasons for these paradigms, we analyse the effect of industry concentration, together with other factors, in the development of integrated reporting. The analysis of a non‐balanced sample of 1590 international companies for the years 2008–2010, in which a logistic regression methodology is applied to panel data, reveals the negative impact of industry concentration on the development of a more pluralist report, simultaneously taking into account stakeholders, sustainability and the long‐term viewpoint, as well as questions of responsible investment, business ethics and transparency. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment     

Extending the Classification of European Countries by their IFRS Practices: A Research Note

Abstract

This paper expands the IFRS accounting systems’ classification proposed by Nobes [(2011). IFRS practices and the persistence of accounting system classification. Abacus, 47(3), 267–283] to a broader set of European countries. The results suggest a classification distinguishing between four groups of European countries, and add to the evidence, reported by Kvaal and Nobes [(2010). International differences in IFRS policy choice. Accounting and Business Research, 40(2), 173–187] and Nobes (2011)., that pre-IFRS accounting differences influence the options adopted by firms. This study contributes to the literature suggesting that the widespread adoption of IFRS has not eliminated the differences between national accounting practices and that accounting systems classification did not lose its relevance.     

An Empirical Evaluation of The Effects of R&D Subsidies

R&D subsidies are a common tool of technology policy, but little is known about the effects they have on the behavior of firms. This paper presents evidence on the effects that R&D subsidies have on the R&D effort of recipients, and on the probability that a firm will participate in a program granting R&D subsidies. The empirical model consists of a system of equations: a participation equation; and an R&D effort equation. Endogeneity of public funding is controlled for. Estimates are obtained with a cross-section sample of Spanish firms. The main findings are that: 1) small firms are more likely to obtain a subsidy than large firms, probably reflecting one of the public agency's goals; 2) overall, public funding induces more private effort, but for some firms (30% of participants) full crowding out effects cannot be ruled out, and 3) firm size remains related to effort, whether or not a firm gets public funding.     

The relationship between business characteristics and ICT deployment in the rural tourism sector. The case of Spain

The deployment of information and communication technologies (ICT) is crucial for the competitiveness of rural tourism businesses. It is therefore important to know the relation between a firm's characteristics and ICT deployment. This study makes two hierarchical segmentations to predict the behaviour of these firms when deploying the Web and e‐mail. This work determines which characteristics are related to ICT deployment. Activity and category are the two characteristics that most effectively predict a firm's behaviour, whereas location and size are less effective. These results have implications for entrepreneurial behaviour and for public agents working in rural tourism. Copyright © 2009 John Wiley & Sons, Ltd.