Browsing IQS by Author "Valencia Silva, Maika Melina"
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Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
García Blandón, Josep; Ravenda, Diego; Valencia Silva, Maika Melina; Argilés Bosch, Josep M. (Accounting, Auditing and Accountability Journal. Vol. 31, n.1 (2018), p.286-317, 2018-01)Purpose The purpose of this paper is to investigate how accounting is used to disguise and carry out money laundering activities in specific socio-economic and political contexts and whether discretionary ... -
The influence of the trade-off between profitability and future increases in sales on cost stickiness
García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Valencia Silva, Maika Melina; Somoza López, Antonio (Estudios de Economía. Vol. 44, No.1 (2017), pág. 81-104, 2017-06)This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep profitability adjusting resources, while ...