Buscar
Mostrando ítems 31-38 de 38
Artículo
Effects of ifrs 16 on key financial ratios of spanish companies
(Asociación Internacional de Economía Aplicada (ASEPELT), 2018)
In this paper, we perform an empirical analysis in order to estimate the adoption effect of the new lease accounting standard (IFRS 16) has had on the financial statements of quoted Spanish companies. Previous literature ...
Tesis Doctoral
Real options applications to assess the impact of public funding on r and d projects from a double perspective: the private company and the funding body
(2017-10-26)
For many decades, Net Present Value (NPV) has been the main tool used by companies to assess the future economic revenues of projects and their consequently attractiveness. To some extent, this tool made sense as projects ...
Artículo
Influencia de la regulación del cambio climático sobre la divulgación voluntaria de información de carbono
(Asociación Española de Contabilidad y Administración de Empresas, AECA, 2019)
Diferentes ‘stakeholders’ han aumentado su presión sobre las empresas para que revelen información sobre los riesgos y oportunidades que entraña el cambio climático para su actividad, así como las estrategias y acciones ...
Artículo
PPAs y otros contratos de compraventa sobre subyacente energético: problemática contable y revisión empírica
(Asociación Española de Economía Aplicada, ASEPELT, 2021)
En los últimos años, cada vez más empresas han firmados contratos PPA (Power Purchase Agreement) o similares, tanto productores de energía como empresas comercializadoras o consumidoras. Uno de los retos a los que se ...
Artículo
Voluntary carbon disclosure by Spanish companies: an empirical analysis
(Emerald Group Publishing Ltd, 2016)
Purpose – This paper aims to identify and analyze the factors contributing to the decision of organizations to disclose carbon information, as well as its transparency level. Design/methodology/approach – The Tobit ...
Artículo
IFRS 16 (leases) implementation: impact of entities’ decisions on financial statements
(Universidad Complutense: Instituto de Estudios Bursátiles, 2018)
The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees. The new model (known ...
Artículo
IFRS 9 Expected Loss: A Model Proposal for Estimating the Probability of Default for non-rated companies
(Universidad de Murcia. Asociación Española de Profesores Universitarios de Contabilidad, 2020)
Under the IFRS 9 impairment model, entities must estimate the PD (Probability of Default) for all financial assets (and other elements) not measured at fair value through profit or loss. There are several methodologies ...
Artículo
The influence of countries' climate change-related institutional profile on voluntary environmental disclosures
(Wiley, 2021)
This paper analyzes how the regulative, normative, and cultural dimensions of institu- tions exert pressure both on companies' decisions to voluntarily disclose environ- mental information and on the quality of the ...