Investigación (FEE)
Recent Submissions
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Do Investing Cash Flows Help in Explaining Future Corporate Performance?
(Taylor & Francis, 2012)[Abstract] Prior research in the finance area offers wide evidence of the impact of investments on corporate performance. Building on this evidence, this paper investigates whether financial statements, particularly the ... -
Market Competition and Strategic Interaction in the Spanish FinTech Industry
(Elsevier, 2024)[Abstract] Financial technology (FinTech) is driving innovation in the financial industry worldwide, but it also poses a threat to traditional banks by the new FinTech start-ups. This article contributes by analysing whether ... -
Back to Goodwill Amortisation: Impact of the 2016 Spanish Regulation on the Mispricing of Listed Firms
(Emerald, 2024)[Abstract] Purpose: This article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing literature by describing their ... -
Un estudio empírico sobre el peso relativo de las participaciones en sociedades puestas en equivalencia
(Taylor & Francis, 2006)[Resumen] El presente trabajo pretende analizar desde diferentes ópticas el peso relativo que las participaciones en sociedades puestas en equivalencia han tenido en los últimos años en los balances y en las cuentas de ... -
Empowerment
(Edwar Elgar, 2024)