Results 31 to 40 of about 168,015 (235)
Determining Some Factors of the Financial Situation in the European Union Publishing Sector
Review of Economic Perspectives, 2018 The publishing sector is probably a cultural industry with one of the greatest economic projections due to its huge turnover and contribution to the Gross Domestic Product of countries.
Sanz José Ángel +2 more
doaj +1 more source
Impacto económico de una implantación plena del Plan de Choque en Dependencia 2021-2023 en España
Gaceta Sanitaria, 2023 Resumen: Objetivo: Valorar el impacto económico de la implantación del Plan de Choque en Dependencia (PCD), que representa la primera respuesta del gobierno de España ante las significativas carencias que la pandemia de COVID-19 puso de manifiesto en ...
Cruz Ramírez-Pérez, Angeles Cámara
doaj +1 more source
Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of trade
European Research on Management and Business Economics, 2020 This study aims to analyse, within the scope of publicly listed Spanish companies, whether the mandatory implementation of International Financial Reporting Standards (IFRS) has had an effect on financial analysts’ earnings forecasts and investments in ...
Sonia Sanabria-García +1 more
doaj +1 more source
La Reforma Contable y la Contabilidad Directiva: Influencias cruzadas [PDF]
, 2004 La reforma contable parece exclusivamente dominio de la contabilidad e información financiera, sin embargo sus repercusiones sobre la contabilidad e información directiva son también muy significativas como se pone de manifiesto en este trabajo.
Mallo Rodríguez, Carlos +1 more
core +1 more source
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 +3 more
wiley +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2019 Esta investigación contribuye al conocimiento sobre los sistemas de control de gestión (SCG) en las relaciones inter-organizativas introduciendo la diversidad de género de la persona responsable de la dirección frontera.
Pedro Araújo Pinzón +3 more
doaj +1 more source
Aproximación metodológica a la determinación de costes en la empresa ganadera [PDF]
, 2004 En este trabajo se muestran las diferencias existentes entre la contabilidad financiera y ...
Acero de la Cruz, Raquel +4 more
core
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
Business Strategy and the Environment, Volume 34, Issue 6, Page 7139-7160, September 2025.ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda +2 more
wiley +1 more source
Women and inter-organizational boundary spanning: A way into upper management?
European Research on Management and Business Economics, 2017 This study analyses the presence of gender segregation in Spanish exporting firms. Both women's access to managerial positions (vertical segregation) and women's achievement of managerial roles that are socially associated with communal attributes ...
Pedro Araújo-Pinzón +3 more
doaj +1 more source
Decoupling in Sustainability Reporting: A Systematic Literature Review
Corporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 2988-3007, May 2025.ABSTRACT Decoupling in sustainability reporting raises concerns about the credibility of sustainability disclosures. This study conducts a bibliometric review of 74 articles from 44 journals indexed in the Web of Science up to 2023, tracking key trends. The findings reveal two phases in research: an erratic growth from 2012 to 2017, followed by a surge
Catarina Cepêda +2 more
wiley +1 more source