Results 41 to 50 of about 168,015 (235)

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, Julián Hernández Borreguero   +1 more
doaj   +1 more source

Beyond Climate Targets: Exploring When and How Female Directors Influence Corporate Decarbonization Transparency

Business Strategy and the Environment, Volume 34, Issue 3, Page 3892-3912, March 2025.
ABSTRACT The 2015 Paris Agreement established an international commitment to limit global warming to 1.5°C, which requires climate neutrality through deep cuts in greenhouse gas emissions. In pursuit of this goal, companies worldwide are adopting decarbonization strategies that are increasingly aligned with principles of transparency and accountability.
Isabel‐María García‐Sánchez, Miriam Núñez‐Torrado, Cristina Aibar‐Guzmán, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

Tipo de emprendimiento y fase de desarrollo como factores clave para el resultado de la actividad emprendedora

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

A Dynamic CGE Model for Optimization in Business Analytics: Simulating the Impact of Investment Shocks

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, Montserrat Jiménez-Partearroyo, Ángeles Cámara   +2 more
doaj   +1 more source

Diversity, equity, and inclusion reporting in European Union companies: The role of female directors and the European regulatory framework

Business Strategy and the Environment, Volume 33, Issue 7, Page 7021-7040, November 2024.
Abstract Equality, equity, and nondiscrimination are core human rights and prerequisites for peace, prosperity, and sustainability that require the commitment of all actors. They have received considerable attention from the European Union, leading to the development of a regulatory framework aimed at promoting gender diversity and the disclosure of ...
Isabel‐María García‐Sánchez, Salvador Marín‐Hernández, Esther Ortiz‐Martínez, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

Contabilidad financiera: Cierre contable aplicando las normas contables y leyes fiscales vigentes en Nicaragua y su aplicación en la Distribuidora Maryte, S.A. para el período finalizado a diciembre 2013 [PDF]

, 2015
Este trabajo investigativo tiene como propósito explicar las normas contables de información financiera y leyes vigentes en Nicaragua aplicadas en la Distribuidora Maryte, S.A que guardan estrecha vinculación con el presente trabajo.
Mena Gómez, Huascal Samuel, Silva Guerrero, María del Carmen   +1 more
core  

Does ESG implementation influence performance and risk in SMEs?

Corporate Social Responsibility and Environmental Management, Volume 31, Issue 5, Page 4227-4247, September 2024.
Abstract The relationship between Environmental Social and Governance (ESG) activities and financial performance has been explored within large companies. The presence of these activities in Small and Medium Enterprises (SMEs) is still in its early stages in the literature, requiring further empirical evidence.
María Garrido‐Ruso, Luis Otero‐González, María‐Celia López‐Penabad, Pablo Durán Santomil   +3 more
wiley   +1 more source

Are Multi-criteria Decision Making Techniques Useful for Solving Corporate Finance Problems? A Bibliometric Analysis || ¿Son adecuadas las técnicas de decisión multicriterio para resolver los problemas financieros corporativos? Un análisis bibliométrico

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, Gómez-Limón, José A., Fruet Cardozo, J. Vicente   +2 more
doaj  

Desafíos y soluciones en la implementación de la nueva tasa de residuos municipales en España: un análisis crítico y económico de la Ley 7/2022

Revista de Estudios de la Administración Local y Autonómica
Objetivos: 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, Gala Rivera-Fernández   +1 more
doaj   +1 more source

Corporate governance and financial performance: Reframing their relationship in the context of climate change

Corporate Social Responsibility and Environmental Management, Volume 31, Issue 3, Page 1493-1509, May 2024.
Abstract In addressing the challenges of climate change (CC), companies face the difficult task of reconciling long‐term environmental goals and short‐term financial interests. In this paper, we argue that that effective climate governance enables companies to balance both objectives, supporting a business case for CC action.
Beatriz Aibar‐Guzmán, Nicola Raimo, Filippo Vitolla, Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source