Buscar
Mostrando ítems 11-20 de 147
Artículo
Financial performance of socially responsible firms: the short- and long-term impact
(MDPI (Multidisciplinary Digital Publishing Institute), 2017)
The pressure of society for firms to adopt socially responsible behavior is evident. Yet, Corporate Social Responsibility (CSR) needs an economic justification. In response to this, there exists a comprehensive literature ...
Artículo
Evaluación del rendimiento de las cajas de ahorros españolas de reducida dimensión
(Asociación Española de Contabilidad y Administración de Empresas, AECA, 2010)
El objetivo de este trabajo es analizar los niveles de eficiencia técnica y cambio productivo de las Cajas de Ahorros (CCAA) de menor dimensión por dos motivos principales: en primer lugar, su menor tamaño parece implicar ...
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
Investigación en docencia de la contabilidad: consideraciones y consejos
(Asociación Española de Contabilidad y Administración de Empresas, AECA, 2012)
Artículo
Inclusive education in higher education?
(2016)
The present study provides partial findings from research currently underway at the University of Seville: Hurdles & Help as Perceived by University Students Disabilities. (Directed by Dr. Anabel Mori~na, project ...
Artículo
Artículo
Delimitation, description and success factors of family businesses in Spain: a European comparison
(Universidad de Santiago de Compostela: Asociación de Estudios Euro-Americanos de Desarrollo Económico, 2016)
The aim of this paper is to delimit the concept of family business and based on it to provide a profile of large and medium-sized family businesses in Spain. We will analyze their distinctive characteristics by comparing ...
Artículo
Are Spanish Listed Firms Betting on CSR during the Crisis? Evidence from the Agency Problem
(Sciedu Press, 2014)
Companies have to continue with their businesses in the current uncertain environment triggered by the economic crisis. Since the decrease in the performance of companies is a reality, academicians, managers and entrepreneur ...
Artículo
Spanish savings banks' social commitment: just pretty words?
(Emerald, 2013)
Purpose – This paper aims to determine the impact of the economic crisis on the level of social commitment of the Spanish savings banks. Design/methodology/approach – The paper uses the information provided by Spanish ...
Artículo
El Sistema Uniforme de Cuentas para la industria del alojamiento. Estructura, cuentas de resultados y principales indicadores de gestión
(AECA: Asociación Española de Contabilidad y Dirección de Empresas, 2015)