Results 41 to 50 of about 704 (159)

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

Elaboración y validación de un instrumento de medida de la calidad del servicio de auditoría

Revista de Contabilidad: Spanish Accounting Review, 2016
El propósito de este estudio es evaluar la validez de un instrumento diseñado para medir la calidad del servicio de auditoría percibida por los clientes.
Laura Sierra García, Manuel Orta Pérez, Francisco Javier Moreno García   +2 more
doaj  

La felicidad en el trabajo: Validación de una escala de medida [PDF]

RAE: Revista de Administração de Empresas, 2019
Workers’ happiness is a determining factor of their short- and long-term efficiency. Several scholars have attempted to develop happiness measurement frameworks.
Carolina Ramirez-Garcia, Juan García-Álvarez de Perea, Julio Garcia-Del Junco   +2 more
doaj  

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

Unlocking Tourist Motivations in a Smart Tourism Destination: An Application of the Push–Pull Theory

Societies
This study employs the push–pull theory to analyze tourism motivations (push and pull), perceived risk (financial risk and perceived risk), perceived value, educational level and smartphone usage and their effect on willingness to pay (WTP) and ...
Sergio Nieves-Pavón, Natalia López-Mosquera, Manuel Jesús Sánchez González   +2 more
doaj   +1 more source

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

Asset allocation models for big tech stocks: The importance of lower partial moments and short length windows

Borsa Istanbul Review
The group of companies formed by Meta, Apple, Microsoft, Amazon and Alphabet have become a successful investment alternative in the U.S. stock market. In this context, the aim of this research is to provide investment strategies based on these companies ...
José Luis Miralles-Quirós, María Mar Miralles-Quirós   +1 more
doaj   +1 more source

Contabilidad Financiera - CA77 - 202102

, 2021
Descripción: El curso de Contabilidad Financiera introduce al estudiante en el uso del Plan Contable General Empresarial (PCGE), así como en la elaboración de los cuatro Estados Financieros básicos de acuerdo a los requerimientos de la Superintendencia del Mercado de Valores (SMV), de las Normas Internacionales de Contabilidad (NIC) y de las Normas ...
Avilés Valdez, José Roberto, Carbajal Chavez, Carlos Guillermo, Cuba Velaochaga, Tatiana Haydee, Herz Ghersi, Jeannette Maria, Torres Sánchez, Luis Enrique, Valdéz Cueva, Humberto Enrique   +5 more
openaire   +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

Elección contable para la valoración de las inversiones inmobiliarias. Contribución de las técnicas de minería de datos para determinar patrones de decisión || Accounting Choice for Measuring Investment Properties. Data Mining Techniques Contribution to Determine Decision Patterns

Revista de Métodos Cuantitativos para la Economía y la Empresa, 2017
La normativa contable internacional ofrece con la Norma Internacional de Contabilidad 40 (NIC 40) "Inversiones inmobiliarias" un caso referente para investigar la decisión que toman las empresas cuando se les ofrece el valor razonable o el coste ...
de Vicente Lama, Marta, Molina Sánchez, Horacio, Ramírez Sobrino, Jesús N., Torres Jiménez, Mercedes   +3 more
doaj