Results 31 to 40 of about 57,782 (224)
Estado de opinión sobre la docencia en contabilidad: Una encuesta a los profesores de la Universidad [PDF]
, 1996 ELtrabajo recoge y analiza la opinión del colectivo de profesores de contabilidad sobre cuatro cuestiones básicas: a) la docencia universitaria, b) la formación docente, c) el interés en la formación docente y cl) la investigación en docencia de la ...
Jiménez Cardoso, Sergio Manuel +1 more
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Accounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.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, Volume 66, Issue 2, Page 1717-1737, June 2026.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
La investigación científica en contabilidad [PDF]
, 1959 Apartado de la Revista Nro. 16 de la Facultad de Ciencias Económicas y de Administración.Este artículo corresponde a una comunicación presentada a la Cuarta Conferencia Interamericana de Contabilidad de Santiago de Chile ...
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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
doaj
Integrating biodiversity and business: Emerging methods driving the nature economy
Methods in Ecology and Evolution, Volume 17, Issue 5, Page 1326-1335, May 2026.Abstract Biodiversity is increasingly recognised as a material (i.e. significant) risk to corporate value creation due to links with climate risk, land use and social equity, and through growing engagement with frameworks, such as the Taskforce on Nature‐related Financial Disclosure and Science‐Based Targets Network.
Sarah Luxton +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
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
Capacidades no técnicas en el perfil profesional en contabilidad: las opiniones docentes y profesionales [PDF]
, 2000 The dynamic environment where accountants work makes necessary a re-orientation of accounting education. In other countries, this issue has raised a great interest among faculty and practitioners.
Arquero Montaño, José Luis
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Perspectiva crítica rumbo a la contabilidad emancipadora de Gallhofer y Haslam
UTC Prospectivas: Revista de Ciencias Administrativas y Económicas, 2019 El siguiente artículo de investigación pretende mostrar la posición teórica de la contabilidad emancipadora planteada por los estudiosos Gallhofer y Haslam (2015), prestando atención a construir o significar y descubrir y resaltar una manera ...
Norma Barona López
doaj +2 more sources