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Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera

Author

Listed:
  • Santos, José Manuel

    (Universidad de Murcia)

  • Ortiz Martínez, Esther

    (Universidad de Murcia)

  • Marín Hernández, Salvador

    (Universidad de Murcia)

Abstract

The objective of this paper is to analyze if there are differences in the core economic indicators of the special employment centers depending on, if they were created to obtain profit, or with social goals. We have created a database with 166 financial statements of the special employment centers from the Region of Murcia for the period 2012-2016. We have done a descriptive and explicative analysis of these data using the core economic and financial ratios. The obtained results have allowed us to conclude that the different orientation of the special employment centers doesn´t have direct effects on the profitability, but there are significant differences in their liquidity and solvency depending on the CEE type.

Suggested Citation

  • Santos, José Manuel & Ortiz Martínez, Esther & Marín Hernández, Salvador, 2021. "Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 51, pages 83-105.
  • Handle: RePEc:ris:invreg:0469
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    References listed on IDEAS

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    More about this item

    Keywords

    Special Employment Centers; profitability; liquidity; solvency; disability;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M51 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Firm Employment Decisions; Promotions

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