Artículos (Contabilidad y Economía Financiera): Recent submissions
Now showing items 21-40 of 398
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Audit committee expertise in large European firms
(2020)Purpose – This paper aims to study how audit committee member expertise is related to certain features of the committee ...
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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 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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A research and technology valuation model for decision analysis in the environmental and renewable energy sectors
(Pergamon-Elsevier Science, 2020)Annually, companies invest vast amounts of resources into research and development (R&D) in order to remain competitive ...
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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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Beyond hollowing out: Public sector managers and the use of external management consultants
(American Society for Public Administration, 2023)Expenditure on management consultants in public sector organizations is generally seen as contributing to a “hollowing ...
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Financial literacy in tourism and management & business administration entry-level students: A comparative view
(Elsevier BV, 2024)Financial competences are essential in the tourism industry and consequently are valued in hiring and promotion decisions. ...
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Women leaders and female same-sex groups: The same 2030 Agenda objectives along different roads
(Elsevier Science, 2023)Based on a sample of 4,089 multinational companies over the period 2015–2018, this study analyses the role that women ...
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The effect of innovation efficiency management on performance: Differences according to organizational size
(John Wiley & Sons, Inc., 2023)The efficiency associated with innovation has been a frequently considered element in the literature. However, the ...
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Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation
(MDPI, 2023)The purpose of this paper is to study the mimetic isomorphism process among firms in a context of expectations of further ...
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Shareholder Activism on Climate Change: Evolution, Determinants, and Consequences
(Springer, 2023)We study 944 shareholder proposals submitted to 343 U.S. firms on climate change issues during 2009–2022. We use logistic ...
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Diferencias de género en la carrera académica en contabilidad en la universidad pública española
(Elsevier, 2023)En las Universidades Públicas Españolas la carrera académica es prolongada en el tiempo pues, por término medio, un académico ...
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Hedge accounting: results and opportunities for future studies
(AIMS Press, 2022)This study identifies the main results and research opportunities based on 52 hedge accounting-related studies, published ...
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A model proposal for IFRS 16 IBR adjustment based on bond market pricing
(Routledge, Taylor & Francis Group, 2023)The Incremental Borrowing Rate (IBR) is generally used by companies for discounting future lease payments and calculating ...
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Are institutional investors “in love” with the sustainable development goals? Understanding the idyll in the case of governments and pension funds
(John Wiley & Sons, 2022)Considering the key role that companies must play to achieve the Sustainable Development Goals (SDGs), this paper aims to ...
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An international empirical study of greenwashing and voluntary carbon disclosure
(Elsevier Science, 2022)Voluntary corporate environmental disclosure has increased significantly in the last decade. However, the increase in ...
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Leyes de cambio climático e informes voluntarios de carbono en el contexto europeo
(Asepelt, Asociación Internacional de Economía Aplicada, 2020)La literatura previa ha prestado poca atención a cómo influye la regulación específica de cambio climático en los informes ...
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Sustainability Committee Research: a Bibliometric Study
(MDPI, 2022)This study conducts a bibliometric analysis of research on sustainability committees. Specifically, our paper analyses the ...
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An analysis of the influence of female directors on environmental innovation: When are women greener?
(Elsevier Science Ltd, 2022)This paper develops a unique analysis of the impact of board gender diversity on environmental innovation, considering ...
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MENA: una región en revolución a favor de la mujer. Evidencia de algunos países
(Fundación General de la Universidad Autónoma de Madrid, 2023)Barreras para que la mujer participe en puestos de toma de decisiones de las empresas han existido en todo el mundo. Pero, ...