Special Issue: Printed edition of Intangible Capital Vol 13, No. 1

Table of Contents

EDITORIAL

Número especial: IV Jornada ACCID i APC
Joaquim Rabaseda
 
 

ARTICLES

Productivity and value added distribution in family-owned businesses
Jose Luis Gallizo Larraz, Jordi Moreno Gene, Laura Sánchez
 
Internal controls and credit risk relationship among banks in Europe
Ellis Kofi Akwaa-Sekyi, Jordi Gené Moreno
 
Credit concession through credit scoring: Analysis and application proposal
Oriol Amat, Raffaele Manini, Marcos Antón Renart
 
Safety as a management concept in the air transport sector: A systematic literature review
Fernando Campa-Planas, Nicole Kalemba
 
Cost accounting in Spanish and Catalan universities: Its current status of implementation
Ramon Saladrigues, Anna Tena
 
The irruption of AirBNB and its effects on hotels' profitability: An analysis of Barcelona's hotel sector
Juan Aznar, Josep M Sayeras, Alba Rocafort, Jorge Galiana
 
American USALI and the historical evolution of the uniform cost systems: A Spanish challenge?
Francisco Martin Peña, Ramon M. Soldevila de Monteys, Vanesa Berlanga Silvente
 
6th International Accounting Congress of Barcelona (1929) organised by the Association of Accountants of Catalonia
Josepa Alemany, Joaquim Rabaseda