Academia Revista Latinoamericana de Administración: Volume 31 Issue 2

Capital structure decisions: What Spanish CFOs think

Pablo de Andrés, Gabriel de la Fuente, Pablo San Martin

The way business practice adjusts to the models proposed by financial theory has been under moderate yet constant scrutiny from the academic world. The purpose of this paper is to…

Adaptive efficiency of the Mexican Stock Exchange

Esmeralda Brito-Cervantes, Semei Coronado, Manuel Morales-García, Omar Rojas

The purpose of this paper is to analyse the adaptive market efficiency in the price–volume (P–V) relationship of the stocks listed in the Mexican Stock Exchange. The period under…

Differences in audit pricing between voluntary and mandatory audits

Juan L. Gandía, David Huguet

Despite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between…

Explanatory factors and limitations of Spanish local debt

Jorge Olmo Vera

The purpose of this paper is to evaluate the impact of the Law on Budgetary Stability of 2012 over the level of accumulated debt in Spanish municipalities. The paper also analyses…

Gender and professional trajectories: management life stories

Clara Selva

The purpose of this paper is to define the gender aspects regarded as relevant in a woman’s career, as well as the situations or elements, which are narrated, as an experience of…

The influence of the cultural entrepreneur on the performance of cultural and creative firms

Francisca Orihuela-Gallardo, Mariluz Fernández-Alles, José Ruiz-Navarro

The purpose of this paper is to analyse the influence of the profile of cultural entrepreneurs (CE), in terms of their demographic characteristics and resources, on the…

Job satisfaction among senior managers and employees: A comparative analysis of the public and private sectors in Spain

Jose Manuel Lasierra

Using selected personal and job-related variables, the purpose of this paper is to analyse job satisfaction among public sector senior managers and employees and then compare both…

Diversity management in three Latin American countries: an institutional theory perspective

Andrés Raineri

The purpose of this paper is to use an institutional theory (IT) approach to analyse the institutional context for diversity management (DM) in Chile, El Salvador and Guatemala…