Results 1 to 10 of about 227,657 (154)
Visión Antataura, 2023 La lógica dominante del servicio se enfoca en desarrollar estrategias que ayudan a las empresas a mantener una ventaja competitiva, debido a que los clientes son tomados en consideración dentro del proceso de creación de valor para ellas.
Ronald Ariel Gutiérrez G. +1 more
doaj +1 more source
Strategic Entrepreneurship Journal, Volume 17, Issue 4, Page 971-1001, December 2023., 2023 Abstract Research Summary We integrate social learning theory with gender role congruity theory to propose that family firms gain more from female leadership than nonfamily firms due to the congruence of female communal values with those of a family business.
Remedios Hernández‐Linares +3 more
wiley +1 more source
How does the European Green Deal affect the disclosure of environmental information?
Corporate Social Responsibility and Environmental Management, Volume 30, Issue 6, Page 2766-2782, November 2023., 2023 Abstract The European Union has made the fight against climate change and the achievement of a sustainable economy political priorities. To promote the ecological transition of companies and corporate transparency, a broad regulatory framework has been developed.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Translating the 2030 Agenda into reality through stakeholder engagement
Sustainable Development, Volume 31, Issue 2, Page 941-958, April 2023., 2023 Abstract This paper analyses the current state and the dynamic evolution of corporate transparency practices in relation to the 2030 Agenda in the context of stakeholder engagement. Considering six key stakeholder groups and 53 information items related to business actions aligned with the 2030 Agenda, data from 5908 companies worldwide corresponding ...
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
How does the EU non‐financial directive affect the assurance market?
Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022., 2022 Abstract The objective of this paper was to determine the impact produced by Directive 2014/95/EU on companies’ decisions regarding the assurance of non‐financial information statements and the quality parameters under which this service is contracted.
Isabel‐María García‐Sánchez +2 more
wiley +1 more source
Revista Gestão e Desenvolvimento, 2011 El artículo asume como finalidad la de analizar como se procesó la divulgación del método de la partida doble, con especial relevo para la literatura contabilística que en mucho ayudó a su difusión. De entre los diversos autores que contribuyeron para su
Miguel Gonçalves +1 more
doaj +1 more source
Estimated unit cost of the slaves in the second half of the 18th century
De Computis, 2019 Previous surveys based on historical documents on the price of slaves from Africa have contributed greatly to accounting literature. However, most of these studies usually focus on the sale price of slaves in the colonies or on slave purchase prices in ...
Álvaro Pereira de Andrade +2 more
doaj +1 more source
De Computis, 2012 VIII Encuentro de trabajo sobre Historia de la Contabilidad. 6th Workshop on Management and Accounting in Historical Perspective.
Esteban Hernández Esteve
doaj +3 more sources
Grasas y Aceites, 2010 This article compares the competiveness and profit margins of different cultivation systems and analyzes these circumstances for this agricultural activity and at the same time gives some different alternatives in order to help to improve the net profit ...
Juan Vilar Hernández +2 more
doaj +1 more source
Revista Teknokultura, 2021 Las pesquerías y los bancos marisqueros son recursos de uso común según el modelo conceptual de Elinor Östrom. El ‘marisqueo a pie’ es una actividad económica que ocupa en Galicia a 3.777 personas (año 2019).
Mercedes Fernández Gestido +1 more
doaj +1 more source