Results 21 to 30 of about 168 (145)

LAS IMPLICACIONES FISCALES DE LA APLICACIÓN DE LAS NORMAS INTERNACIONALES DE CONTABILIDAD SOBRE EL IMPUESTO SOBRE SOCIEDADES DEL REINO UNIDO [PDF]

Crónica Tributaria, 2007
El presente trabajo analiza el contenido contable de las «Normas Internacionales de Contabilidad» (NIC), (IAS), en el futuro «Normas Internacionales de Información Financiera» (NIIF), que afectan al Impuesto sobre Sociedades Británico, basado en el ...
María Luisa Fernández de Soto Blass
doaj  

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Núcleos de apoyo contable y fiscal como eje fortalecedor de la figura profesional

Revista Venezolana de Gerencia, 2023
El objetivo de la investigación es analizar la importancia de los Núcleos de Apoyo Contable y Fiscal como eje fortalecedor de la figura profesional, se empleó una metodología cuantitativa – descriptiva y transversal, la población corresponde a 1512 ...
Myrian del Rocío Hidalgo Achig, Marcela Patricia Vizuete Achig, Mayra Alexandra Chicaiza Herrera, Lorena del Rocío Espín Balseca   +3 more
doaj   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

El método indiciario en las facultades de comprobación del Fisco Federal

Biolex, 2017
Sumario: 1. Introducción. 2. Clasificación del Método Indiciario. 3. El Método Indiciario. 4. Signos Externos de Riqueza 5. Estudio del Alfonso Gota Losada. 6. Utilizando medios indirectos de la investigación económica o de cualquier otra clase. 7.
Emilio Margin Manautou
doaj   +1 more source

Confianza en el estado y cumplimiento tributario en egresados universitarios

Revista Venezolana de Gerencia, 2023
En América Latina, así como en Perú, la evasión o incumplimiento tributario siguen mostrando cifras importantes, entre los problemas de evasión fiscal esta la escasa conciencia y educación fiscal de los contribuyentes.
Dora Amalia Mayta Huiza, Hilda Elizabeth Guevara Gómez, Wilfredo Pineda Yucra, Freddy Juan Torres Marrón   +3 more
doaj   +1 more source

Climate Change and Corporate Governance: Are Board Characteristics and Carbon Footprint Reporting Moderated by CEO Influence?

Sustainable Development, EarlyView.
ABSTRACT This research investigates how board characteristics such as the number of women directors and the tenure of board members affect carbon footprint reporting and the moderating role that CEO influence plays in such relationships. Applying stakeholder and legitimacy theories, the analysis furthers a comprehensive view of how internal governance ...
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms   +2 more
wiley   +1 more source

Institutional Determinants of Environmental Disclosure for Sustainable Development: The Moderating Role of Gender‐Diverse Boards

Sustainable Development, EarlyView.
ABSTRACT This study examines the institutional determinants of environmental disclosure in the context of sustainable development and analyses the moderating role of board gender diversity in this relationship. Using an international sample of 26 countries over the period 2014–2023, we explore how macro‐level socioeconomic, cultural, political, and ...
Carmelo Reverte, María Consuelo Pucheta‐Martínez, Isabel Gallego‐Álvarez   +2 more
wiley   +1 more source

El papel del gasto público en el desarrollo sostenible y resiliente en Costa Rica

Abra
Esta investigación revisa algunos mecanismos con los cuales la política fiscal puede contribuir a través del gasto público, con el logro de los Objetivos del Desarrollo Sostenible y la Agenda 2030. Particularmente, interesan los ODS orientados a mitigar
Marjorie Hartley-Ballestero
doaj   +1 more source

O impacto da Contabilidade no Sistema de Gestão Fiscal

Revista Catarinense da Ciência Contábil, 2003
A Lei de Responsabilidade Fiscal trouxe uma série de novos desafios para os gestores públicos no Brasil. Dentre os princípios da Lei estão o planejamento, a transparência no uso de recursos públicos e a participação popular. O papel do contabilista é o de fornecer dados e informações com transparência e controle para execução de uma contabilidade ...
openaire   +2 more sources