Academia Revista Latinoamericana de Administración: Volume 29 Issue 1

Centrolac

Esteban R. Brenes, Carlos Martínez, Caleb A. Pichardo

The purpose of this paper is to discuss Centrolac, a Nicaraguan company engaged in processing ultra-pasteurized milk, and provides abundant information for readers to decide on…

An impact evaluation of a fund to finance innovation in SMEs

Ricardo Monge-González, Juan Antonio Rodríguez-Alvarez, Juan Carlos Leiva

The purpose of this paper is to estimate the impact of one productive development program (PROPYME) in a developing nation like Costa Rica. This program seeks to increase the…

Earnings management and performance in family-controlled firms: Evidence from an emerging economy

Mauricio Jara-Bertin, Jean P. Sepulveda

The purpose of this paper is to introduce an earnings management dimension to compute pre-manipulated accounting performance (free of discretionary accruals) to determine whether…

Investor sentiment and share returns: evidence on family firms

Elisabete F. Simões Vieira

The purpose of this paper is to examine the effect of investor sentiment on share returns, exploring whether this effect is different for public family and non-family firms.

Financing constraints and SME innovation during economic crises

Antonia Madrid-Guijarro, Domingo García-Pérez-de-Lema, Howard Van Auken

The purpose of this paper is to provide a better understanding of the determinants of small and medium-sized enterprises (SME) financing constraints and their impacts on…