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Listar Artículos (Contabilidad y Economía Financiera) por autor "Reguera Alvarado, Nuria"
Mostrando ítems 1-20 de 21
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¿Afecta la crisis a la gestión del resultado?
Reguera Alvarado, Nuria; Laffarga Briones, Joaquina; Fuentes Ruiz, Pilar de (Asociación Española de Contabilidad y Administración de Empresas, AECA, 2012)En los últimos años han sido numerosos los escándalos financieros que han asaltado la actualidad económica, con la ...
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An analysis of the influence of female directors on environmental innovation: When are women greener?
Moreno Ureba, Elena; Bravo Urquiza, Francisco; Reguera Alvarado, Nuria (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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Audit Committee Competence and earnings management in Europe
Zarza Herranz, César; Reguera Alvarado, Nuria; López Iturriaga, Félix J. (Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC, 2022)This study analyses the association between the competence of audit committee members and earningsmanagement in a sample ...
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Audit committee expertise in large European firms
Zarza Herranz, César; López Iturriaga, Félix J.; Reguera Alvarado, Nuria (2020)Purpose – This paper aims to study how audit committee member expertise is related to certain features of the committee ...
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Auditoría y crisis económica: una visión internacional
Fuentes Ruiz, Pilar de; Laffarga Briones, Joaquina; Reguera Alvarado, Nuria (AECA: Asociación Española de Contabilidad y Administración de Empresas, 2015) -
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Beyond hollowing out: Public sector managers and the use of external management consultants
Kirkpatrick, Ian; Sturdy Andrew J.; Reguera Alvarado, Nuria; Veronesi, Gianluca (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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El comité de auditoría de las sociedades cotizadas: ‘conócete a ti mismo’
López Iturriaga, Félix J.; Reguera Alvarado, Nuria (Asociación Española de Contabilidad y Administración de Empresas, AECA, 2015)Los comités de auditoría tienen por objeto, además de ser el nexo de unión entre la auditoría interna y el auditor externo, ...
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Credit risk in the microfinance industry: The role of gender affinity
Blanco Oliver, Antonio Jesús; Reguera Alvarado, Nuria; Veronesi, Gianluca (Taylor and Francis, 2021)This study explores the role played by gender in lending trans-actions and specifically its effects on the loan portfolio ...
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De-agentification Process in Spanish Regional Governments
Fresneda Fuentes, Maria Silvia; Reguera Alvarado, Nuria; Casas Pascual, Fernando (Ministerio de Hacienda, 2021)The aim of the present paper is to explore the effect that the de-agentification process implemented by the Spanish ...
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Do auditors mitigate earnings management during economic crisis?
Reguera Alvarado, Nuria; Fuentes Ruiz, Pilar de; Laffarga Briones, Joaquina (Universidad de Murcia. Servicio de Publicaciones, 2019)This paper addresses earnings management from an international perspective. This study particularly analyzes whether ...
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Do independent director's characteristics influence financial reporting quality?
Bravo Urquiza, Francisco; Reguera Alvarado, Nuria (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 ...
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Does Board Gender Diversity Influence Financial Performance? Evidence from Spain
Reguera Alvarado, Nuria; Fuentes Ruiz, Pilar de; Laffarga Briones, Joaquina (Springer, 2017)In recent years, several countries have enacted guidelines and/or mandatory laws to increase the presence of women on the ...
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Gender diversity on Boards of Directors and business success
Reguera Alvarado, Nuria; Laffarga Briones, Joaquina; Fuentes Ruiz, Pilar de (Bussiness Perspectives, 2011)This paper analyzes the relationship between gender diversity on Boards of Directors and business success. For this purpose, ...
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Modelos de gestión de resultados: un estudio transnacional
Reguera Alvarado, Nuria; Laffarga Briones, Joaquina; Fuentes Ruiz, Pilar de (Universidad de Murcia. Servicio de Publicaciones, 2015)La información contable se concibe como el pilar fundamental para la toma de decisiones de los agentes de la empresa. Así ...
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Multiple directorships and corporate reputation
Reguera Alvarado, Nuria; Bravo Urquiza, Francisco (Virtus Interpress, 2016)The previous literature suggests that firms may use the characteristics of the board members as a signal for building ...
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Sustainable development disclosure: environmental, social, and governance reporting and gender diversity in the audit committee
Bravo Urquiza, Francisco; Reguera Alvarado, Nuria (Wiley Online Library, 2018)This paper analyzes the link between female representation on audit committees (ACs) and specific information attributes ...
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Testing the predictive power of PLS through cross-validation in banking
Reguera Alvarado, Nuria; Blanco Oliver, Antonio Jesús; Martín Ruiz, David (2016-10)This paper aims to predict the relationship quality (satisfaction, trust, and commitment) of a customer with a Spanish ...
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The impact of board diversity and voluntary risk disclosure on financial outcomes. A case for the manufacturing industry
Reguera Alvarado, Nuria; Bravo Urquiza, Francisco (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 management consultants on public service efficiency
Kirkpatrick, Ian; Sturdy Andrew J.; Reguera Alvarado, Nuria; Blanco Oliver, Antonio Jesús (2019)Public sector organisations often make use of management consultants in policy implementation, but we know little about ...
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The influence of board social capital on corporate social responsibility reporting
Reguera Alvarado, Nuria; Bravo Urquiza, Francisco (Emerald, 2022)Purpose – The main objective of this paper is to analyze the influence of multiple directorships, as a critical component ...