Formas de cooperación e as súas implicacións contables nun contexto internacionalunha referencia á peme galega
- Diéguez Fernández, Ricardo
- Rivero Fernández, Dolores
- Gallego Rodríguez, Elena
- Ramos Stolle, Asunción
ISSN: 1132-2799
Year of publication: 2001
Volume: 10
Issue: 1
Pages: 295-318
Type: Article
More publications in: Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais
Abstract
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