0120-4645
0120-4645
S0120-46452018000200003
10.25100/cdea.v34i61.6360
Spain
Spain
Spain
Spain
00
08
2018
00
08
2018
34
61
3
16
[
2012
49
1
1
179-91
]
[
2013
]
[
2015
1
5
5
77-105
]
[
2012
55
3
3
261-71
]
[
2012
29
1
1
30-40
]
[
2011
1
3
3
143-58
]
[
2006
31
3
3
596-614
]
[
2015
0
78-87
]
[
2012
29
2
2
123-32
]
[
2013
37
5
5
787-803
]
[
2017
49
3
3
320-47
]
[
2008
13
11
11
210-30
]
[
2012
2
2
2
163-7
]
[
2010
33
45-68
]
[
2013
23
5
5
560-88
]
[
2012
188
756
756
707-24
]
[
2013
25
4
4
365-81
]
[
2016
3
1
1
1187783
]
[
2013
3
4
4
1-19
]
[
2016
44
4
4
397-425
]
[
2012
26
2
2
83-91
]
[
2009
15
1
1
83-108
]
[
Deloitte
2016
]
[
2009
26
4
4
293-314
]
[
2015
6
1
1
105-28
]
[
2008
118
532
532
1596-620
]
[
Facebook
2016
]
[
2007
41-66
]
[
2011
54
6
6
575-84
]
[
2013
43
139-53
]
[
2010
13
3
3
311-30
]
[
2013
5
1-13
]
[
2012
]
[
2012
23
3
3
344-61
]
[
2010
2
11-31
]
[
2010
1
1
1
68-82
]
[
2009
2
1
1
39-63
]
[
2010
]
[
2012
28
3
3
540-52
]
[
2008
7
3
3
341-52
]
[
2012
164-75
]
[
2009
52
4
4
357-65
]
[
2006
2
]
[
2011
7
2
2
375-409
]
[
2003
21
4
4
220-9
]
[
2011
30
1
1
13-46
]
[
2013
15
2
2
294-313
]
[
2007
33
3
3
202-3
]
[
2009
3
3
3
162-76
]
[
2012
29
4
4
504-11
]
[
2015
]
[
PriceWaterhouseCoopers
2012
]
[
2011
53
2
2
89-103
]
[
2015
99
64-74
]
[
2011
5
1
1
1-12
]
[
2014
8
4
4
521-44
]
[
2015
41
3
3
421-44
]
[
2012
50
2
2
253-72
]
[
2013
30
56-63
]
[
2014
26
384-98
]
[
2013
]
[
2014
17
749-72
]
[
2013
]
[
2015
28
2
2
227-50
]