José Manuel López-Fernández

TL;DR: In this article, the authors studied whether the digital enabling technologies of Industry 4.0 (I4.0) impact innovation in small and medium enterpris... and proposed an organizational information processing theory to study the impact of I4.

TL;DR: In this article, the authors examined the effect of networks derived from the geographical proximity of economic agents on industrial small-medium enterprises' innovation and found that the need to distinguish between inter and intra-specialization and confirm the proximity paradox in innovation.

TL;DR: In this paper, the relevance of non-financial information in terms of recognizing intangibles in financial areas was investigated. But the authors focused on the information provided on websites of automobile component manufacturers in the Spanish automotive sector and found statistically significant evidence that companies with lower I3 have worse ROA and Self-financing Capacity ratios.

TL;DR: In this article, the authors studied the effect of innovation on small and middle-sized enterprises' performance in comparison with the industrial activity of the company and found that companies that innovate the least experience a lower cash flow on assets, while companies with a medium level of innovation, mainly Middle-Sized firms, have best results.

TL;DR: In this paper, the authors used Tessier and Otley's conceptual development of Simons Levers' control framework to propose an overhead cost allocation in a fashion textile company's design department.