Special Issue: Printed edition of Intangible Capital Vol 14, No. 1 (2018)

Table of Contents

EDITORIAL

Special Issue: VII Congrés Català de Comptabilitat i Direcció
Joaquim Rabaseda
 
 

ARTICLES

Sustainability values for business: A perspective of value alignment in a supplier-client relationship for case Aqualogy
Carlos Humberto Hurtado Jaramillo, Nuria Arimany-Serrat, Dulcinea Meijide Vidal, Xavier Ferràs-Hernandez
 
Expansion of the current methodology for the study of the short-term liquidity problems in a sector
Elena Rondós Casas, Salvador Linares Mustarós, Maria Àngels Farreras Noguer
 
Social economy companies in the times of crises: Entrepreneurship and survival
Núria Masferrer Llabinés, Patrícia Crespo, Marian Buil Fabregá
 
European macroeconomic imbalances at a sectorial level: Evidence from German and Spanish food industry
Juan Aznar, Josep Maria Sayeras, Ricard Lascorz, Borja Raventós
 
Human resource management outsourcing in Spanish firms: Evolution over time and implication for devolution
Debora Gottardello, Mireia Valverde
 
Identification of the key factors for success in the hotel sector
Antonio Alvarez-Ferrer, Fernando Campa-Planas, Juan Pablo Gonzales-Bustos
 
Relationship between competitiveness and operational and financial performance of firms: An exploratory study on the European brewing industry
Claudio Zanotti, Fabiola Reyes, Brian Fernandez
 
Social responsibility as a management system
Nuria Arimany-Serrat, Anna Sabata-Aliberch
 
The predictability of financial, accounting‐based, and industrial factors on the success of newly incorporated Spanish firms
Yehui Tong, Ramon Saladrigues
 
The activity-based costing model trajectory: A path of lights and shadows
M. Angels Fito, Joan Llobet, Natalia Cuguero
 
Usefulness of Z scoring models in the early detection of financial problems in bankrupt Spanish companies
M. Angels Fito, Dolors Plana-Erta, Joan Llobet
 
Influential variables in the profitability of hospital companies
Judit Creixans, Núria Arimany-Serrat
 
Advantages and contributions in the balanced scorecard implementation
Patrícia Quesado, Beatriz Aibar Guzmán, Lúcia Lima Rodrigues