¿Justifican las variables económico-financieras la presentación de expedientes de regulación de empleo en España?

• Autores: Susana Callao Gastón, José Ignacio Jarne Jarne
• Localización: GCG: revista de globalización, competitividad y gobernabilidad, ISSN 1988-7116, Vol. 5, Nº. 2, 2011, págs. 62-84
• Idioma: español
• Títulos paralelos:
  • Justificam as variáveis económico-financeiras a apresentação de expedientes de regulação do emprego em Espanha?
  • Do financial variables justify the labour force adjustment plans presented in Spain?
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Durante 2008 y 2009 un elevado número de empresas presentaron expedientes de regulación de empleo (ERE) en España. Nuestra investigación se centra en este tipo de respuesta empresarial a la crisis con el objetivo de conocer qué características económico-financieras diferencian a las empresas que responden con un ERE de aquéllas que no adoptan esta respuesta. Descartada la existencia de manipulación contable, los resultados evidencian que los problemas de rentabilidad, liquidez y cobertura de los gastos financieros derivados del endeudamiento, así como el peso de los gastos de personal en el resultado, son determinantes en la probabilidad de que las empresas presenten un ERE.

  • English

    During 2008 and 2009 a lot of firms presented labour force adjustment plan in Spain. Our research focuses on this kind of business response to the crisis and pursues to know what economic and financial features separate firms which present a labour force adjustment plan from those firms which do not respond in like manner. After testing the no existence of earnings management, the results evidence that problems in return, liquidity and financial expenses coverage, together with the importance of staff costs are determinant to a firm takes the decision of presenting a labour force adjustment plan.

  • português

    Durante 2008 e 2009 um grande número de empresas entrou com um pedido de regulação de emprego (ERE) em Espanha. O nosso estudo concentra-se sobre este tipo de resposta das empresas à crise, a fim de saber quais as características económicas e financeiras que distinguem empresas que apresentaram um ERE daquelas que não adoptaram essa resposta. Descartada a existência de manipulação contabilística, los resultados mostram que os problemas de liquidez, rentabilidade e cobertura de custos financeiros derivados dos empréstimos, bem como o peso dos custos com pessoal no resultado, são cruciais para a probabilidade de as empresas apresentarem um ERE.

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