We analyze the influence of time-, firm-, industry- and country-level determinants of capital structure. First, we apply hierarchical linear modeling in order to assess the relative importance of those levels. We find that ...

This thesis was developed with the aim that, once the study is completed is able to design a Plan Safety and Industrial Hygiene for the company IMPORQUIVI Co. Ltd. and both represent a useful tool. The company in question ...

This work studies how the set of relationships that gives place to the learning processes is established in the food industry in Argentina. A theoretical ad hoc approach is adopted, conjugating the concepts of innovation ...

This study examines ICT adoption among 3,759 Colombian manufacturing firms, and attempts to identify the factors that are conducive to the adoption and usage of ICT at the firm level. Our major findings are (i) that the ...

Technological composition and productive diversification are distinguishing features of countries’ long-term growth trajectories. Investing in research and development (R&D), infrastructure and technology is a possible ...

The purpose of this work is to analyze the accounting treatment of IFRS 16 and IAS 36 in the companies of the commercial and industrial sector of Cuenca during COVID-19. It was determined that the commercial and industrial ...