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

José Manuel Santos (), Esther Ortiz Martínez () and Salvador Marín Hernández ()
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José Manuel Santos: Universidad de Murcia
Esther Ortiz Martínez: Universidad de Murcia
Salvador Marín Hernández: Universidad de Murcia

INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2021, issue 51, 83-105

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.

Keywords: Special Employment Centers; profitability; liquidity; solvency; disability (search for similar items in EconPapers)
JEL-codes: M14 M41 M51 (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ris:invreg:0469

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