Results 31 to 40 of about 303,769 (203)
Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting Perspectives, EarlyView.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, EarlyView.ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
Las relaciones financieras en la sociedad cubana actual. Experiencias y resultados
Anales de la Academia de Ciencias de Cuba, 2022 Introducción. La sociedad cubana actual se encuentra inmersa en un proceso de actualización de su sistema económico-financiero. Los lineamientos de la política económica y social del partido y la Revolución, aún en proceso de implementación, están ...
Maricela Victoria Reyes Espinosa +2 more
doaj
Low‐Carbon Transition and Active Management: Evidence From Emerging Market Funds
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Previous literature finds mixed evidence on the performance of emerging mutual funds and how investors are becoming more aware of investing in companies involved in low‐carbon emission activities. Given the opportunities that emerging markets and sustainable investing offer to active management, this study aims to fill a gap in the literature ...
Juan Carlos Matallín‐Sáez +2 more
wiley +1 more source
Contabilidad y estereotipos: Un análisis comparativo de las percepciones de estudiantes Mexicanos [PDF]
, 2018 Both research and statements by stakeholders have notice the existence of the so called expectation performance gap, a divergence between the skills requirements to succeed in the accounting profession and the skills exhibited by graduates.
Fernández Polvillo, Carmen +1 more
core
Perspectiva tecnológica de la práctica contable. Ontología y episteme de la contabilidad de gestión
Entramado, 2019 Este estudio pretende establecer una fundamentación ontológica y epistemológica que confiera a la Contabilidad de Gestión "razón de ser" como una tecnología científica contable unificadora de diversos elementos del ejercicio profesional contable.
Samuel Leónidas Pérez-Grau
doaj +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez +2 more
wiley +1 more source
Between Strategy and Survival? How Agri‐Food SMEs Navigate Voluntary Sustainability Disclosure
Sustainable Development, Volume 34, Issue S2, Page 154-169, March 2026.ABSTRACT In a context of increasing regulatory pressure and ambiguity around sustainability reporting, this study analyses small and medium enterprises' (SMEs) motivations and challenges in relation to the voluntary adoption of such practices. Using a sector‐based approach, semi‐structured interviews were conducted with 26 agri‐business leaders from ...
Pablo Gomez‐Carrasco +3 more
wiley +1 more source
, 2019 La contabilidad gerencial es la columna vertebral de la información de las empresas, ya que con ella se clasifican todas las transacciones económicas que se realizan en el día a día, sirviendo como base para la elaboración de los estados financieros.
+12 more sources
New trends in corporate reporting: Information on carbon footprint in Spain [PDF]
RAE: Revista de Administração de Empresas, 2018 In accordance with the Kyoto Protocol, Spain has created a National Carbon Footprint Registry by Royal Decree 163/2014. This constitutes a pioneering initiative to help Spanish companies give visibility to their efforts in reducing their emissions of ...
Carmen Raquel Córdova +2 more
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