Results 61 to 70 of about 87,630 (219)

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, Willson Gerigk, Flávio Ribeiro   +2 more
doaj  

Audit Quality From a Service Perspective: A Systematic Literature Review La qualité de l'audit sous l'angle du service : examen systématique de la littérature

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, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

Emprendimiento en estudiantes del Centro Regional Universitario de Los Santos de la Universidad de Panamá, 2024

Visión Antataura
El 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, Etzel Vergara de Espino, María Cristina Domínguez   +2 more
doaj   +1 more source

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, Ana Zorio-Grima, María García-Benau   +2 more
doaj  

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, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

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, Daniel Itzamna Avila‐Ortega, Sebastian Dunnett   +2 more
wiley   +1 more source

El modelo de enseñanza virtual en la UNED. Desarrollo de un curso en la Facultad de Económicas

RIED: Revista Iberoamericana de Educación a Distancia, 2001
El desarrollo de Internet en los últimos años ha favorecido la aparición y consolidación de las técnicas de formación a distancia basadas en un entorno web.
Damián de la Fuente Sánchez, Ángel Muñoz Merchante, Manuel Sesto Pedreira   +2 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, Carlos Anguiano‐Santos, José Ríos‐Madrid, Melania Salazar‐Ordóñez   +3 more
wiley   +1 more source

The role of integrated indicators in exhibiting business contribution to sustainable development: a survey of sustainability reporting initiatives

Revista de Contabilidad: Spanish Accounting Review, 2011
This paper aims to analyse the role of integrated indicators included in sustainability reporting initiatives in exhibiting business contribution to Sustainable Development.
Fernando Azcárate, Francisco Carrasco, Manuel Fernández   +2 more
doaj   +1 more source

Efficiency of Public Spending on Environmental Protection: The Role of Renewable Energy, Governance and Fossil Fuel Subsidies

Sustainable Development, Volume 33, Issue S1, Page 545-560, November 2025.
ABSTRACT Climate change, biodiversity loss, and pollution pose a growing threat to ecosystems and human well‐being, prompting a call for action within the framework of the UN Decade of Ecosystem Restoration and Sustainable Development Goal 15 (SDG 15).
Pedro José Martínez Córdoba, Ventura Castillo Ramos, Elisabeth Zafra Gómez, Jose Luis Zafra Gómez   +3 more
wiley   +1 more source