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Artículo
Contribution of Finance to the Low Carbon Economy
(Scientific Research Publishing, 2011)
Given the advent and spread of carbon assets, as well as the rapid development of financial markets and transactions related with them, this paper intends to achieve the objective of categorizing these phenomena and ...
Artículo
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, there has been significant debate with regard to the relevance and reliability of fair value as a ...
Artículo
Organisational communication on climate change: The influence of the institutional context and the adoption pattern
(Emerald Group Publishing Limited, 2016)
Purpose – This paper aims to analyse how the components of the institutional context and the adoption patterns of business practices determine the approach to carbon reporting used by organisations. Design/methodology/approach ...
Artículo
Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español
(Universidad de Murcia. Servicio de Publicaciones, 2014)
La contabilidad del impuesto sobre beneficios ha sido un tema profusamente tratado en la literatura académica y que actualmente se encuentra a la espera de un borrador para su reforma en el seno del International Accounting ...
Artículo
Climate Change Challenges to Accounting
(Scientific Research Publishing, 2013)
Low carbon economy is causing the implementation and development of carbon markets that affect an increasing organizations number. These markets entail new challenges to accounting practitioners. The aim of this paper is, ...
Artículo
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 implementing to control and reduce their greenhouse gas emissions, as well as to identify and know ...
Artículo
Deterioro de activos
(Asociación española de contabilidad y administración de empresas (AECA), 2011)
El tratamiento del deterioro es una parte esencial del modelo contable que plantea la actual regulación para los activos que se reconocen en balance. Esta regulación parte de la coherencia que ha de guardar la norma con ...
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 ...
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 ...