Listar Artículos de revista DGE - EKS Aldizkari artikuluak por autor UPNA "Lizarraga Dallo, Fermín"
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Is quality management a competitive advantage? A study after the Spanish financial crisis in the furniture industry
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) ... -
The role of accounting accruals for the prediction of future cash flows: evidence from Spain
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 ...