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Mostrando ítems 1-10 de 16
Artículo
The effectiveness of the project-based learning (PrjBL) approach in undergraduate accounting education
(Universidad de Sevilla, 2018)
Desde la década de los 90 organismos profesionales de contabilidad como la American Accounting Association (AAA) o la International Financial Accounting Committe (IFAC) vienen demandando la necesidad de usar metodologías ...
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
Institutional capacity in the accounting reform process in Spanish local governments
(Universidad de Murcia. Servicio de Publicaciones, 2018)
In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative ...
Artículo
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 between these characteristics and earnings management. We find a non-linear relation with tenure, ...
Artículo
Análisis de la probabilidad de quiebra de las empresas cotizadas españolas
(Universidad de Jaén, 2018)
El presente trabajo analiza diferentes cuestiones relacionadas con la probabilidad de quiebra de las empresas españolas cotizadas. En primer lugar, se ha analizado el riesgo de quiebra de estas empresas en el año 2015 en ...
Artículo
Acta non verba. La importancia para la Universidad de la docencia. Editorial
(Universidad de Sevilla, 2018)
Artículo
Do independent director's characteristics influence financial reporting quality?
(Asociación Española de Contabilidad y Administración de Empresas, 2018)
This paper analyzes whether the role played by independent directors in monitoring the financial reporting process is affected by certain personal characteristics. Specifically, we focus on the tenure and the number of ...
Artículo
A representation of the business model concepts in the e-business, management and accounting fields
(RIREA di Nobile Giovanna, 2018)
The business model (BM) concept has been deeply investigated in management and accounting research. Academics’ and practitioners’ great interest in this concept led to the formulation of an increasing number of definitions ...
Artículo
Sustainable development disclosure: environmental, social, and governance reporting and gender diversity in the audit committee
(Wiley Online Library, 2018)
This paper analyzes the link between female representation on audit committees (ACs) and specific information attributes of environmental, social, and governance (ESG) disclosures. We also examine whether the role of women ...
Artículo
Descifrando la blockchain
(Universidad de Navarra, 2018)
Actualmente se escuchan con frecuencia términos como blockchain, bitcoin, fintech, criptomonedas y muchos más, pero la mayoría de los ciudadanos siguen sin entender qué son y qué importancia tienen. Este artículo trata de ...