2020. vol. 16, núm. 2
Summary
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Special issue: VIII Congress ACCID and APC
(OmniaScience, 2020-11)
Article
Open Access -
ACC and ACCID: Two accounting associations from Catalonia, 80 years apart
(OmniaScience, 2020-11)
Article
Open AccessPurpose: Retrospective study of associationism and accounting knowledge in Catalonia, during the period 1924-1940, through the analysis of the journal Organització, published by the Associació de Comptables de Catalunya ... -
Empirical evolution of credit risk over a decade in IBEX 35 companies and its relationship with the qualification of its ratings
(OmniaScience, 2020-11)
Article
Open AccessPurpose: The present work responds to two objectives. On the one hand, it describes the evolution of the main economic-financial indicators that influence credit risk (insolvency) for a sample of 10 Spanish companies listed ... -
Intellectual capital and its impact on business performance: An empirical study of Portuguese hospitality and tourism sectors
(OmniaScience, 2020-11)
Article
Open AccessPurpose: The propose of this study is to determine the influence of Intellectual Capital (IC) and its components’ impact on Portuguese tourism organizations’ business performance through Return on the assets (ROA). This ...
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