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Mostrando ítems 1-10 de 84
Artículo
A New Approach to Social Entrepreneurship: A Systematic Review and Meta-Analysis
(MDPI, 2021)
All social entrepreneurship experts state that the issue of definition is the main problem affecting research in this field. Although there is no single definition, this is clearly a new domain in the field of research on ...
Artículo
Improving the academic experience of students with disabilities in higher education: faculty members of Social Sciences and Law speak out
(Routledge, 2021)
This article describes the key elements to develop an inclusive pedagogy in the university through the testimonies of Social Sciences and Law faculty members. A total of 25 faculty members from seven different Spanish ...
Artículo
Relationship between slack resources and performance: temporal symmetry and duration of effects
(Academia Europea de Dirección y Economía de la Empresa, 2020)
iterature, the temporal symmetry of this relationship, and the duration of its effects, are still unknown aspects and are the objective of this paper. Design/methodology/approach – To evaluate this effect, an exploratory ...
Artículo
Profesores universitarios de Contabilidad y el proceso de tutorización del trabajo fin de grado
(Universidad Nacional Autónoma de México, 2021)
El trabajo recoge la opinión y percepción de los profesores universitarios de Contabilidad de España sobre los aspectos más relevantes relacionados con la materia de Trabajo Fin de Grado (tfg), en concreto sobre regulación, ...
Artículo
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 en Contabilidad logra la cátedra en 14 años desde que obtiene el doctorado. La evidencia empírica ...
Artículo
Virtual Reality Technology: Analysis based on text and opinion mining
(American Institute of Mathematical Sciences, 2022)
The purpose of this research is to highlight the importance of periodically analyzing the data obtained from the technological sources used by customers, such as user comments on social networks and videos, using qualitative ...
Artículo
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 leaders play in relation to the implementation of sustainability strategies to achieve the Sustainabl ...
Artículo
Audit Committee Competence and earnings management in Europe
(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 of 142 non-financial firms from France, Germany, Italy, Spain, and the UnitedKingdom over the 2006–2013 ...
Artículo
Countries’ regulatory context and voluntary carbon disclosures
(2020)
Purpose - This study analyses the relationship between countries’ regulatory context and voluntary carbon disclosures. To date, little attention has been paid to how specific climate change-related regulation influences ...
Artículo
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 the value of the lease assets and liabilities under IFRS 16. According to this standard, leased asset ...