Els Expedients de regulació d’ocupació i la seva repercussió a nivell empresarial: anàlisi de l’impacte d’aquests procediments sobre els estats financers

Abstract

This study consists in the analysis of the financial statements of 12 businesses that have adopted a labour force adjustment plan over the last 10 years, in order to establish a widespread pattern of behaviour. The development of the financial ratios during the previous and subsequent years to the agreement has been observed to determine the effect of the plan on the business solvency and profitability. The study has started with a sample of 72 enterprises, which have been classified according to their sector. The selected companies represent the largest turnover businesses in each sector