Raquel Florez

Universidad Pablo de Olavide | UPO · Department of Accounting and Finance

The aim of this study is to analyze how Spanish small and medium-sized enterprises (hereinafter SMEs) manage risks derived from internationalization to improve performance. For this purpose, a case study was elaborated to understand the different risk management strategies used by Spanish SMEs in order to improve performance. Data were collected th...

This study analyses how entrepreneurs adapt or change international control management and organisation structures in response to their resources and capabilities and the context of the situation, from the resource-based theory (RBT) and contingency and effectuation framework approaches, taking the dynamism from knowledge-intensive services (KIS) i...

The COVID-19 pandemic has forced companies to suddenly adapt their daily operations. This has also affected the agri-food sector, which is one of the main sectors of the Spanish economy in terms of exportations. Hence, the purpose of this study is to explore how the COVID-19 pandemic has impacted the internationalisation of Spanish agri-food compan...

Background: How do Shopping Centre Managers use the Management Control System (MCS) to adapt to the available resources according to the characteristics of the centre and external factors that may affect such management? We identified the differences in the MCS between three types of shopping centres: urban-conventional centres, peripheral-conventi...

The purpose of this study is to analyze how managers of sections that belong to the chemical industry make use of management control systems (MCS) in order to facilitate relationships between the labor force of the owner enterprise and employees of outsourced companies, through collaboration and daily bases of coworking. It intends to consider how...

Following the resource-based view, this research empirically explores the role of formal and informal management control in mobilizing export resources to develop export capabilities, influencing the export performance of small and medium-sized enterprises (SMEs) in an interorganizational relationship context. Empirical data were collected using a...

The aim of this study is to explore the strategy and supply chain management characteristics of berry-related companies to face the bargaining power unbalance that fosters the European fresh food supply chain; branding-differentiation strategies are particularly explored as mechanisms to create sustainable value for all players along the chain. To...

Extensive research results in inconsistent findings regarding the advantages and risks of exchanging management control information in collaborative relationships between buyers and suppliers. This inconsistency is due, in part, to ignoring whether the information shared is useful. This study analyzes the influence of transaction characteristics (a...

Food systems in Europe, North America and Australasia are dominated by a small number of supermarkets supplying over 70% of the food consumers buy, and the model is being translated into other markets such as the Middle East and Asia. Relationships between suppliers and supermarkets are contentious in all such systems. Here, interviews were carried...

Firms are involved in supply chains to achieve operative efficiency, develop strategic advantages, and generate financial profits. However, there is limited evidence regarding how governance mechanisms influence the generation of value from collaboration. Furthermore, how a particular buyer or supplier position provides benefits to partners is uncl...

Objective: To analyse the utility perceived by managers of centers of primary care about management tools (budget and balanced scorecard), together their impact on human resources motivation. Design: Qualitative study (case study) based on grounded theory performed between January and June 2014. Location: Units of Clinical Management of Primar...

This study analyses the presence of gender segregation in Spanish exporting firms. Both women's access to managerial positions (vertical segregation) and women's achievement of managerial roles that are socially associated with communal attributes (horizontal segregation) are tested. We argue that boundary-spanning (henceforth, boundary management)...

Abstract This research,introduces,the export managers’,gender diversity in the study,of management,control systems,(MCS) in export channels. Through an exploratory quantitative analysis, we analyzed the gender differences in: (1) the access to export management; (2)

Credit risk assessment is a critical topic for finance activity and bankruptcy prediction that has been broadly explored using statistical models and Machine Learning methods. Recently, studies have suggested the use of ensemble strategies to enhance credit modelling performance. However, accuracy is obtained at the expense of interpretability, lea...

Departing on our limited understanding of how risks give rise to management controls and performance, this paper aims to better understand the role of Performance Measurement Systems (PMS) and Risk Management Systems (RMS) in food chain businesses. To do so, both case-based research and survey methods are used to develop a comprehensive inventory o...

This study provides insights into the role of control systems in building sound international business relationships. Specifically, it examines the effect of design characteristics of exporters’ control systems, as a main source of information, on the quality of their relationships with their foreign intermediaries. The results reveal that in these...

http://www.extenda.es/catedras/descargas/uca/LibroII_AvancesEnLaInvestigacion_final_pliego.pdf

Ampliando el ámbito de los trabajos que estudian la contribución de los sistemas de control (SCG) en la adquisición de capacidades estratégicas, se propone un modelo de investigación que considera la calidad de la relación entre los socios como el principal eje a través del cual los usos de los SCG (feedforward/feedback) contribuyen al desarrollo d...

Credit risk models are commonly based on large internal data sets to produce reliable estimates of the probability of default (PD) that should be validated with time. However, in the real world, a substantial portion of the exposures is included in low-default portfolios (LDPs) in which the number of defaulted loans is usually much lower than the n...

A logistics customer service model is a critical competitive advantage that enhances both customer satisfaction and firm performance. Researchers have developed several models for assessing customer requirements, measuring product performance, and positioning products. However, handling customers’ linguistic preferences and uncertain product attrib...

Purpose – Resource-based literature argues that firms’ export performances are influenced by a proper combination of their own resources and capabilities, allowing for sustainable competitive advantages. Because export activities are usually based on relationships between firms and foreign intermediaries, the adequate management of inter-organisati...

Esta investigación contribuye al conocimiento sobre los sistemas de control de gestión (SCG) en las relaciones inter-organizativas introduciendo la diversidad de género de la persona responsable de la dirección frontera. A través de un análisis cuantitativo exploratorio desarrollado en el contexto de la gestión de los canales de exportación externa...

The 2004 Basel II Accord has pointed out the benefits of credit risk management through internal models using internal data to estimate risk components: probability of default (PD), loss given default, exposure at default and maturity. Internal data are the primary data source for PD estimates; banks are permitted to use statistical default predict...

Provisiones, cambios en criterios contables, errores, estimaciones y hechos posteriores al cierre en el PGC 2007

Los pasivos financieros en el PGC 2007

Los pasivos financieros en el PGC 2007

Provisiones, cambios en criterios contables, errores, estimaciones y hechos posteriores al cierre en el PGC 2007

Customer relationship management (CRM) aims to build relations with the most profitable clients by performing customer segmentation and designing appropriate marketing tools. In addition, customer profitability accounting (CPA) recommends evaluating the CRM program through the combination of partial measures in a global cost—benefit function. Sever...

In recent years, financial regulations such as Basel II and Solvency II have highlighted the utility of credit risk assessments through internal rating systems, particularly for estimating the probability of default (PD) of credit exposures.Financial entities must provide clear definitions of their internal ratings; thus, it is possible to associat...

Supplier selection is one of the most crucial components of the purchasing function, being essential to improve the entity’s competitiveness and to increase customer’s satisfaction. There are different proposals to perform this task, being the added-value perspective one of the most interesting. This approach uses both quantitative and qualitative...

Although Basel II agreement establishes the convenience of internal-rating based (IRB) models, the use of this approach becomes very complicated for the so-called low-default portfolios (LDP) where banks may have li- mited loss data. In presence of such LDP, a rigorous selection of the determinants of credit risk must be established, together to a...

The DEA model provides scores regarding firms' efficiency, but it does not obtain an overall map about each unit's position, in order to identify competitive clusters and improve the design of complete benchmarking policies. This lack makes the interpretation of DEA results difficult, together with its real applications for the management of firms.

El conocimiento del nivel de eficiencia de los municipios constituye una de las informaciones más relevantes para el control de la gestión local, así como para el diseño de políticas futuras que contribuyan a la mejora de su actuación y, por tanto, a una mayor satisfacción de las necesidades de sus ciudadanos. En este trabajo se analiza la eficienc...

Analysis of management of human resources based on competencies, considering the professional skills as well as the psychological characteristics of the candidates, next to the concept of "emotional intelligence", is done in this work. However, many of these variables have linguistic nature, hindering its integration with other numeric data to obta...

RELIEF algorithm and its extensions are some of the most known filter methods for estimating the quality of attributes in classification problems dealing with both dependent and independent features. These methods attend to find all meaningful features for each problem (both weakly and strongly ones) so they are usually employed like a first stage...

The Economic and Monetary Union (EMU) is the culmination of the European integration process from a financial perspective, whose main aim is the implantation of a one and only one currency for all the member states included in this integration project taking place in early 2002. To decide the relation of countries included in this phase it was esta...

1. ABSTRACT Many different optimisation problems can be formulated on networks: For instance, we might be interested in finding the shortest path from one node to another, finding the cheapest way to connect all the nodes, or finding the best way to move objects through a network. The movement of objects through a network is called a flow. In this...

The segmentation of clients in a specific market is very useful to identify different groups of them that let develop specific marketing policies to better suit the demand and to get a higher market share. This item is specially relevant when a new product or service is launched, in order to focus strategies on most relevant clients, reducing costi...

The Basel Capital Accord II establishes a new framework for the management of risks in the banking sector, giving a particular importance to the development of internal models of credit risk measurement. This sort of risk has been traditionally measured through statistical models and actuarial techniques, nevertheless the new competitive environmen...