Listar por autor UPNA "Sánchez Alegría, Santiago"
Mostrando ítems 1-4 de 4
-
Is quality management a competitive advantage? A study after the Spanish financial crisis in the furniture industry
Sánchez Alegría, Santiago
; Lizarraga Dallo, Fermín ; Marín Vinuesa, Luz María (Routledge, 2021)
Artículo / Artikulua 
The aim of this study is to test whether the use of non-financial quality performance indicators reduces bankruptcy probabilities. A questionnaire was sent to the population of small-and medium-sized enterprises (SMEs) ... -
Lagged accuracy in credit-risk measures
Abinzano Guillén, María Isabel ; González Urteaga, Ana ; Muga Caperos, Luis Fernando ; Sánchez Alegría, Santiago (Elsevier, 2022)
Artículo / Artikulua
This paper analyzes the magnitude (accuracy) and length (time) of the lag in the incorporation of new information in different measures of credit risk. The results, for US firms, show a lag for Altman’s Z accounting measure ... -
Performance of default-risk measures: the sample matters
Abinzano Guillén, María Isabel ; González Urteaga, Ana ; Muga Caperos, Luis Fernando ; Sánchez Alegría, Santiago (Elsevier, 2020)
Artículo / Artikulua
This paper examines the predictive power of the main default-risk measures used by both academics and practitioners, including accounting measures, market-price-based measures and the credit rating. Given that some measures ... -
The role of accounting accruals for the prediction of future cash flows: evidence from Spain
Arnedo Ajona, Laura ; Lizarraga Dallo, Fermín ; Sánchez Alegría, Santiago (Springer, 2012)
Artículo / Artikulua
The aim of this study is to determine whether accruals have information value beyond that provided by isolated current cash flows for the prediction of future cash flows. Using a sample of 4,397 Spanish companies (mostly ...
