Academia Revista Latinoamericana de Administración: Volume 35 Issue 1

The effect of mandatory adoption of IFRS on the magnitude of accruals

Francisco Sánchez, Begoña Giner, Belén Gill-de-Albornoz Noguer

This paper investigates whether the greater flexibility of International Financial Reporting Standards (IFRS) in contrast to accounting models that were used before those…

Creating firm value, overcoming organizational inertia through the marketing value chain

Walter Palomino-Tamayo, Juan S. Timaná

Technology may produce disruptive changes and market turbulence in any industry. Organizational inertia becomes relevant as a factor that adversely affects organizational…

Evolution of the IBEX-35 vs other international indices: determinants of market value according to XGBOOST and GLM models

Julián Martínez-Vargas, Pedro Carmona, Pol Torrelles

The purpose of this paper is to study the influence of different quantitative (traditionally used) and qualitative variables, such as the possible negative effect in determined…

Global and local corporate social responsibility: a study of foreign entry mode choice in Spanish quoted firms

Francisco José Mas-Ruiz, Carla Rodriguez-Sanchez, Franco Manuel Sancho-Esper, Esther de Quevedo-Puente

This study examines the relationships between the foreign entry mode (FEM) used by a company, its global corporate social responsibility (CSR) and the host country's local CSR…

Individual antecedents of i-deals: the role of self-efficacy, networking abilities and perceived employability

Jorgelina Marino, Guillermo E. Dabos, Andrea G. Rivero, Lucas Pujol-Cols

This study aims to examine the direct and indirect effects of self-efficacy, networking abilities and perceived employability on the negotiation of idiosyncratic deals (i-deals…

The transition toward the business formality of the Peruvian MSEs: How does the perception of entrepreneurs and the sector influence?

Brenda Silupu, Belen Usero, Ángeles Montoro-Sánchez

The formalization of a company is a process that requires compliance with standards established by government institutions. In developing countries, many businesses start this…