Throughout history, the analysis of companies’ financial structure has been approached from different angles, with different areas of the overall financial situation being separated and studied independently in order to improve understanding. Within the framework of short-cycle analysis and, more specifically, of the cash flow statement, it is of vital importance for a company to manage an adequate proportion of working capital, and this is where the focus of the present work is centred. This study was carried out to offer support to the theoretical framework for future research on working capital, given its importance for the analysis of the operational cycle of companies. This study uses bibliometric techniques to gain a better understanding of the current situation and trends in this area of research. The results are framed in all of the periods in which work on working capital has been documented, which are divided into two periods: up to 2019, and from 2020 to 2024. The results show the current evolution of the topics, with supplier credit dominating, and indicate potential topics for further research to address in this area.

The present study focuses on the attractiveness and perceived value of differentiated quality labels, such as the Protected Designation of Origin (PDO) and Protected Geographical Indication (PGI), for agri-food products from Extremadura (Spain). In doing so, it addresses a gap in the scientific literature concerning consumer behavior toward products bearing these certifications. The results show that awareness of these quality schemes is significantly higher among middle-aged and older individuals, underscoring the need for more modern and targeted communication strategies. The findings highlight the strategic role of agri-food marketing in promoting certified products and emphasize the importance of bridging the generational gap in consumer education. Overall, differentiated quality schemes are perceived as strategic tools to enhance the competitiveness of local products, strengthen cultural identity, and foster sustainable rural economies. Furthermore, this study identifies a negative relationship between the consumption of certified products and the awareness of certification and a positive relationship with the willingness to pay a premium. Consumers with greater awareness tend consume these products less, although they are more willing to pay higher prices for items bearing quality labels.

This paper is intended to highlight the importance of developing knowledge on sustainable finance using bibliometric analysis. The study is based on a review of sources from two of the most prominent scientific databases in the world, Scopus and Web of Science (WOS). A total of 372 and 355 documents were obtained from Scopus and WOS, respectively. The data indicate an exponential increase in the number of publications over the years, suggesting a growing interest in the subject and a need for further research. The research groups appear to have little connection, and the studies are widely scattered both geographically and across different research areas. Sustainable finance is an increasingly interesting field of study, with numerous branches that require further research. One such branch is the analysis of green bonds and sustainable development.

The present article analyzes the value that investors assign to financial products that contribute to Sustainable Development Goal 11 (SDG 11): “Sustainable Cities and Communities” by comparing investor preferences in Spain and Mexico through a choice experiment. Spain and Mexico were selected due to their contrasting levels of economic development, sustainability awareness, and regulatory maturity, offering a meaningful basis for a cross-country comparison. Preferences for investment funds that promote SDG 11 are examined by evaluating key attributes such as financial institution type, expected return, risk level, and explicit contribution to SDG 11. The results, estimated using a mixed logit model applied to a choice experiment with 568 respondents, evaluating attributes such as institution type, return, risk, and contribution to SDG 11, reveal strong risk aversion and a differentiated willingness to pay for sustainable attributes, particularly among Spanish investors. Relevant differences between the two countries emerge, suggesting the need for tailored strategies to foster sustainable investment, especially in Mexico, where sustainability is less valued in investment decisions. The policy implications include the need for investment approaches and communication strategies that are adapted to national contexts. This article concludes with recommendations for designing financial products that better align with the values and expectations of responsible investors, particularly regarding sustainable cities and communities.

This study conducts a systematic literature review and bibliometric analysis of scientific publications examining the relationship between consumer behaviour toward sustainably produced beer and the consumption and production context of their countries. Based on a sample of 112 articles (1991–2025) indexed in the Web of Science database, the main research lines, influential authors, applied methodologies, and emerging trends are identified. The analysis shows a growing interest in understanding how sustainable beer attributes influence consumer purchasing decisions, alongside notable thematic and methodological dispersion. Using tools such as VOSviewer 1.16.19 and SciMAT 1.1.06, the study maps the driving themes in the field, highlighting the centrality of concepts such as preferences and consumer behaviour. The results reveal both recent advances and existing gaps in the literature, especially with regard to beer in comparison to other beverages. This work contributes to the existing body of research and proposes future directions to enhance sustainability in the brewing sector from a consumer perspective, adding value to the beer industry and paving the way for more sustainable consumption.

Tourism recovery and hotel firm profitability do not necessarily move in lockstep. This paper examines the extent to which aggregate demand recovery is translated into firm-level financial performance, introducing the concept of a tourism-to-profitability conversion gap. The study combines bibliometric mapping of hotel performance research with a firm-level econometric analysis of an unbalanced panel of 4159 Spanish hotel firms classified under CNAE 5510 over 2015–2024, representing approximately 38,651 firm-year observations from SABI. Fixed-effects models are estimated using return on assets as the main dependent variable. The results show that leverage is consistently and negatively associated with profitability, and that this association became stronger during the COVID-19 period, as indicated by negative and significant leverage×COVID-19 interaction terms. Labour productivity is positively related to profitability, whereas labour cost intensity and fixed-asset intensity are negatively associated with returns when not matched by sufficient revenue generation. Median ROA fell from 3.7% pre-COVID-19 to −0.9% during the pandemic and recovered to 5.7% post-COVID-19 among surviving firms; however, the modest post-COVID-19 coefficient in the baseline model suggests that aggregate recovery indicators may conceal substantial heterogeneity in firm-level financial recovery. The paper reframes post-crisis hotel recovery as a firm-level financial transmission process: the conversion of renewed tourism demand into accounting profitability appears conditioned by balance-sheet vulnerability, labour productivity, cost structure, and asset rigidity, mechanisms that remain less central in the broader hotel performance literature.