Advances in Accounting, incorporating Advances in International Accounting

Data for first illustration x1=Fixed assets; x2=Inventory; x3= Quick assets; x4=Equity; x5=Long term debt; x6=Short term debt; x7=operating expenses; x8=sales NACE code 21.2: Manufacture of pharmaceutical preparations n=110 Spanish and Portuguese firms with all-positive components in 2015.

Data for second illustration x1=Fixed assets; x2=Inventory; x3= Quick assets; x4=Equity; x5=Long term debt; x6=Short term debt; x7=Operating expenses; x8=Sales NACE code 14.1 Manufacture of wearing apparel, except fur apparel. n=809 Spanish and Portuguese firms with all-positive components in 2015.