Formas de cooperación e as súas implicacións contables nun contexto internacional: unha referencia á peme galega
This study is restricted to samples obtained from SME ́s (small and medium enter-prises) located in Galicia (Spain) which sustain comercial deals with Mercosur (South America). The main purpose is to learn the structure of cooperation agreements between those corpora-tions...
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| Autores principales: | , , , |
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| Formato: | Artículo |
| Lenguaje: | gallego |
| Publicado: |
Universidade de Santiago de Compostela: Facultade de Ciencias Económicas e Empresariais
2001
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| Materias: | |
| Acceso en línea: | https://dialnet.unirioja.es/servlet/oaiart?codigo=246334 |
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| Sumario: | This study is restricted to samples obtained from SME ́s (small and medium enter-prises) located in Galicia (Spain) which sustain comercial deals with Mercosur (South America). The main purpose is to learn the structure of cooperation agreements between those corpora-tions that would help to stabilize and consolidate their presence in this market. The analysis in-cludes the following topics: a) overseas (exportacion) activity whose adoption conforms the shared strategy, b) the factors conditioning the trigger the deal and its country dependent cha-racteristics, c) market sector, and d) specific accounting for investments in joint ventures. Confi-dence has been found to be a key factor in their decision to settle down overseas, and it has also been found a low quality in financial reporting of interests in joint ventu |
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