Results 41 to 50 of about 57,815 (224)
Corporate Social Responsibility and Environmental Management, Volume 33, Issue 4, Page 6010-6045, July 2026.ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Visión AntatauraEl emprendimiento, actividad económica desarrollada con el objetivo de crear o distribuir nuevos productos o servicios que generen ingresos, aumenten el empleo y/o fomenten la innovación, es una actividad que el estudiante universitario puede ...
Enith Pereira de Herrera +2 more
doaj +1 more source
Low‐Carbon Transition and Active Management: Evidence From Emerging Market Funds
Business Ethics, the Environment &Responsibility, Volume 35, Issue 3, Page 1886-1906, July 2026.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
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 ...
core
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
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
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
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
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
core
A falseabilidade de Popper nas pesquisas em contabilidade no Brasil de 2009-2014
Revista Contemporânea de Contabilidade, 2016 Este artículo analiza las publicaciones brasileñas en Ciencias Contables en el período 2009- 2014. Por lo tanto, se discute teóricamente la Contabilidad como ciencia conforme a la visión de desarrollo científico de Karl Popper.
Iara Vigo de Lima +2 more
doaj