Results 31 to 40 of about 18,270 (205)
Cuadernos de Relaciones Laborales, 2018 No todas las manifestaciones de actividad emprendedora son necesariamente productivas, en términos de crecimiento económico. Por otro lado, el impacto del emprendimiento parece seguir una pauta diferente en función del estado de desarrollo del país en ...
Manuel Almodóvar
doaj +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
Factores que dificultan la formación por competencias en Contabilidad [PDF]
, 2012 Este trabajo se apoya en el marco teórico de la desinstitucionalización para mejorar nuestro conocimiento sobre los factores que están dificultando el cambio de la docencia de Contabilidad hacia la formación por competencias promovida por el Espacio ...
González González, José María +2 more
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Institutional capacity in the accounting reform process in Spanish local governments
Revista de Contabilidad: Spanish Accounting Review, 2018 In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative and political – developed ...
Silvia Fresneda Fuentes +1 more
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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
Mathematics, 2023 This study formulates a mathematical dynamic Computable General Equilibrium (CGE) model within a rational expectations framework, adhering to neo-classical principles.
Ana Medina-López +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 +3 more
wiley +1 more source
La Contabilidad Financiera y la Contabilidad de Costes en SAP R/3 [PDF]
, 2002 El lanzamiento en 1992 de la nueva versión de SAP R/3 por la empresa alemana SAP AG encumbró a ésta al éxito y aún hoy, transcurridos ya diez años, sigue líder en el sector de empresas que abastecen de programas informáticos ERP (Enterprise Resource ...
Escobar Pérez, Bernabé +2 more
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Revista de Métodos Cuantitativos para la Economía y la Empresa, 2014 Corporate financial decision making processes (selection of investments and funding sources) are becoming increasingly complex because of the growing number of conflicting criteria that need to be considered.
Guerrero-Baena, M. Dolores +2 more
doaj
Revista de Estudios de la Administración Local y AutonómicaObjetivos: este estudio analiza los desafíos de implementar la tasa de residuos municipales bajo la Ley 7/2022, trasposición de la Directiva (UE) 2018/851.
Francisco Javier Fragoso-Martínez +1 more
doaj +1 more source