Academia Revista Latinoamericana de Administración: Volume 33 Issue 3/4

IFRS adoption and accounting conservatism in Latin America

Harold Lopez, Mauricio Jara, Adriana Cabello

The purpose of this paper is to analyze the impact of IFRS mandatory adoption on accounting conservatism and to shed light on the drivers of such impact.

Employee work–life balance and work satisfaction: an empirical study of entrepreneurial career transition and intention across 70 different economies

Étienne St-Jean, Marc Duhamel

The purpose of this research is to determine whether dissatisfaction with salaried work and low potential for work–life balance can explain a person's intention to go into…

Ex-post evaluation of the R&D tax incentive law in Chile

Cristian Mardones, Natalia Madrid Becerra

This study carries out an ex - post evaluation of the Research and Development (R&D) Tax Incentive Law in Chile.

CSR practices, identification and corporate reputation

Juan Manuel Bruno, Francisco J. Sarabia-Sanchez, Enrique Carlos Bianchi

This study verifies the influence of the dimensions of corporate social responsibility (CSR) practices and consumer involvement on the identification of the individual with the…

A literature review of DEA efficiency methodology in defence sector

José Solana Ibáñez, Manuel Caravaca Garratón, Antonio Soto Meca

The improvement in the efficiency of public management leads to an increase in the quality of services, boosting confidence in institutions and thus generating a multiplier…

Ownership structure and R&D investment: the role of identity and contestability in Spanish listed firms

Laura García-García, Macarena Gonzalo Alonso-Buenaposada, M. Elena Romero-Merino, Marcos Santamaria-Mariscal

The purpose of this paper is to analyze the relationship between the ownership structure and the investment in research and development (R&D) for a sample of listed Spanish…

Determinants of corporate effective tax rates: evidence from the euro area

Antonio Barbera, Paloma Merello, Rafael Molina

The purpose of this paper is to investigate the effect of the determinants of corporate effective tax rates (ETR) of listed companies in euro area.

Internalization of quality in public organizations

Juan José Tarí, José F. Molina-Azorín, Jorge Pereira-Moliner, María D. López-Gamero

This paper examines the relationships between: (1) motives for internalization of a quality system, (2) the internalization of a quality system and (3) customer results, employee…

Integrative/ distributive negotiations in Latin America: latent class analysis

Enrique Ogliastri, John Ickis, Ramiro Casó

The purpose of this study is to test the universality of the behavioral theory of negotiation developed in the United States, particularly the integrative/distributive models, and…

The love of money and the propensity to engage in unethical behaviours: a study in the Portuguese context

Filipa Oliveira, Tânia M.G. Marques

This work aims to study the relationship between individuals' love of money and their propensity to engage in unethical behaviour.

Relationship meaningfulness and social loafing in Mexican workers

Olivia Hernandez-Pozas

This paper examines social loafing (SL) in Mexican workers, introducing relationship meaningfulness (RM) and revisiting the impact of expectation on co-workers (ECW) and task…

Effect of R&D subsidies and tax credits on the innovative processes of Chilean firms

Cristian Mardones, Florencia Ávila

The purpose of this study is to evaluate the impact of research and development (R&D) subsidies and tax credits on the innovative processes of Chilean firms.

International trade and innovation: delving in Latin American commerce

Ana María Vallina-Hernandez, Hanns de la Fuente-Mella, Rodrigo Fuentes-Solís

The purpose of this paper is to compare and contrast the international trade characteristics of commerce between Latin American countries and some of the top economies in the…

Cash management and performance of index mutual funds

Diego Víctor de Mingo-López, Juan Carlos Matallín-Sáez, Amparo Soler-Domínguez

This study aims to assess the relationship between cash management and fund performance in index fund portfolios.