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Corporate Social Responsibility and Environmental Management, Volume 33, Issue 4, Page 6010-6045, July 2026.ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Bootstrap method for calculating technical provisions for claims
Management Letters/Cuadernos de Gestión, 2018 Proper risk management is one of the main objectives in the insurance companies, the good assessment of uncertainty is one of the keys to success in this business sector, therefore, covers the object of our study.
Jessica Paule Vianez +2 more
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
core +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 +2 more
wiley +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2016 Cada vez más organizaciones involucran a su personal en los procesos presupuestarios bajo la premisa de que una mayor participación mejorará la consecución de las metas presupuestarias.
David Naranjo Gil +2 more
doaj
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
Aprendizaje basado en proyectos versus aprendizaje basado en actividades: una experiencia en la elaboración y análisis de los estados financieros. [PDF]
, 2009 El objetivo del trabajo es valorar la experiencia de la puesta en marcha de dos metodologías de participación activas: Aprendizaje Basado en Proyectos (ABPrj) y Aprendizaje Basado en Actividades (ABA) y evaluar su efectividad atendiendo a los ...
Núñez García, Carmen +5 more
core +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 +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 +2 more
doaj