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Introduction to the Special Section: Innovation
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2021-05-19)
The “secret life” of the Statement of Cash Flow: A bibliometric analysis
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)
[EN] The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial ...
A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)
[EN] This paper presents a bibliometric analysis of articles on the topic of non-financial information (NFI) reporting. The exponential growth over the last decade (90% of the articles were published in the last 10 years) ...
Temporal optimisation of signals emitted automatically by securities exchange indicators
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2020-11-27)
[EN] Stock exchange indicators deliver buy/sell signals that enable analysts to improve the results of a strategy based strictly on fundamental analysis. Nonetheless, since the automatic implementation of signals as they ...
Environmental sustainability and their factors in SMEs: A multiple case study of Spain and Chile
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)
[EN] Environmental Sustainability (ES) is a growing concern for society’s development while identifying companies’ need to define sustainability-based strategies. Small and medium-sized enterprises (SMEs) have an essential ...
Thirty-five years of strategic management research. A country analysis using bibliometric techniques for the 1987-2021 period
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-05-11)
[EN] As a significant field of study, thirty-five years of strategic management research has accumulated a substantial amount of knowledge. This bibliometric study explores whether the unlimited flow of knowledge and the ...
Trends and challenges in operations strategy research: Findings from a systematic literature review
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-05-11)
[EN] Operations strategy is a mature field and requires novel insights for further research and practitioners in companies. To fill this gap, 280 articles were analyzed, by way of a systematic literature review, considering ...
Reputation and leadership: a study about reputational transfer in family and non-family firms
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)
[EN] The main objective of this paper is to determine the influence of the family on the reputational transfer between the company and its manager. In the field of family businesses, the strong identification of the family ...
Big Data, Accounting and International Development: Trends and challenges
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)
[EN] This article aims to show how the Big Data techniques application in accounting to monitor international cooperation projects are a green-field in the academic world. To obtain an exhaustive vision of the state of the ...
The Circular Economy and Sustainability: A Systematic Literature Review
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)
[EN] The interest of this study lies in the fact that the transition from a linear to a circular economy is of key interest in relevant business and academic fields, although the circular economy is an emerging issue and ...