Listar Artículos (Contabilidad y Economía Financiera) por título
Mostrando ítems 355-374 de 396
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The employers’ priorities: vocational skills and capabilities for management accountants
(Sage Journals, 2001)There has been increasing pressure on the providers of Higher Education to align courses with the needs of employers. ...
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The impact of board diversity and voluntary risk disclosure on financial outcomes. A case for the manufacturing industry
(Emerald, 2020)Purpose – The purpose of this paper is to analyse how board diversity affects firm financial outcomes through the way in ...
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The impact of flow, satisfaction and reputation on loyalty to MOOCs: the moderating role of extrinsic motivation
(Taylor & Francis, 2022)Loyalty – users’ commitment to an institution or resource, involving its repeated use and recommending its use to others ...
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The impact of management consultants on public service efficiency
(2019)Public sector organisations often make use of management consultants in policy implementation, but we know little about ...
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The importance of corporate social responsibility in achieving high corporate reputation
(Wiley, 2020)Increased global competitiveness has forced corporations to improve how they manage their resources, especially when it ...
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The influence of board social capital on corporate social responsibility reporting
(Emerald, 2022)Purpose – The main objective of this paper is to analyze the influence of multiple directorships, as a critical component ...
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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 ...
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The influence that collective bargaining represents on companies listed on the Colombian Stock Exchange: An empirical analysis
(Asociación Española de Profesores Universitarios de Contabilidad, Universidad de Murcia, 2022)Despite the conventional coverage of trade unions and the different strategies and agreements that private sector organisations ...
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The influence that Spanish Labour Reform represents on Madrid Stock Market: An empirical analysis
(Public Library of Science, 2021)Empirical evidence for Spanish Stock Market shows that labour events, like a firm level collective agreement, have informative ...
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The Portuguese Royal Treasury: management, taxation and accounts control in the Johannine period (from 1814 to 1820)
(Asociación Española de Contabilidad y Administración de Empresas (AECA), 2020)In November 1807, Napoleon Bonaparte's troops were about to invade Portugal. To escape, the Queen of Portugal, Maria I, ...
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The relationship between diversity, gender and accounting
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The right person at the right time: audit committee members and the quality of financial information
(Universia, 2018)We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation ...
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The Use and Measurement of Communication Self-efficacy Techniques in a UK Undergraduate Accounting Course
(Routledge, 2022)This research contributes to helping educational establishments across the world develop self-efficacy techniques to improve ...
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The Use of Fair Value Measurement in Financial Reporting: A Literature Review
(Asociación Internacional de Economía Aplicada (ASEPELT), 2018)Over the last forty years ago, fair value has increasingly been used in IASB and FASB accounting standards. In this sense, ...
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Towards an integrated proposal for performance measurement indicators in Advanced Production Practices
(World Academy of Science, Engineering and Technology (WASET), 2011)Starting with an analysis of the financial and operational indicators that can be found in the specialised literature, ...
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Towards the consolidation of climate change strategies in organizations: The case of Heineken Spain
(Emerald Group Publishing Limited, 2013)Purpose – The purpose of this paper is to increase the knowledge about the strategies and actions that organisations are ...
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Trabajo de Fin de Grado a debate entre los profesores del área de Ciencias Sociales y Jurídicas de la Universidad de Sevilla
(Asociación Española de Contabilidad y Administración de Empresas, AECA, 2016)Con la última ordenación académica de las enseñanzas universitarias oficiales (Real Decreto 1393/2007, de 29 de octubre) ...
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Tratamiento contable de las bases imponibles negativas en entidades de reducida dimensión: un estudio empírico
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Tratamiento contable del «day 1 P&L» en los instrumentos financieros. Análisis empírico
(Centro de Estudios Financieros, 2023)El problema del resultado del primer día o «day 1 P&L» se refiere al reconocimiento contable de la posible diferencia entre ...