Results 31 to 40 of about 105,125 (183)
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 +3 more
wiley +1 more source
El papel del gasto público en el desarrollo sostenible y resiliente en Costa Rica
AbraEsta 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
Revista de Derecho Público, 2023 SUMARIO: 1. PRESUPUESTOS MACROECONÓMICOS: 1.1. Ingresos públicos; 1.2. Gasto versus inversión pública; 1.3. La política económica como instrumento de políticas públicas.—2. EL PRESUPUESTO COMO INSTRUMENTO DE POLÍTICA ECONÓMICA; 2.1.
María Amparo Salvador Armendáriz
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
A INFLUÊNCIA DA LEI DE RESPONSABILIDADE FISCAL NA CONTABILIDADE PÚBLICA DOS MUNÍCIPIOS BRASILEIROS
RECIMA21 - Revista Científica Multidisciplinar - ISSN 2675-6218, 2021 Os entes federativos são administrados por gestores públicos, os quais são responsáveis pela contabilidade pública e a utilização dos recursos provenientes da arrecadação, havendo a necessidade de um planejamento e controle de gastos para garantir um equilíbrio fiscal, onde destaca-se a contribuição da Lei de Responsabilidade Fiscal (Lei Complementar n.
openaire +2 more sources
Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting Perspectives, EarlyView.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Regla de Oro, sostenibilidad y regla fiscal contracíclica
Economía, 2005 La actual política fiscal no diferencia los gastos de capital de los gastos corrientes. La regla vigente de fijación de metas globales de déficit convierte al gasto no financiero en una variable procíclica, y la inversión pública es la que se ajusta para
Félix Jimenez
doaj
Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, EarlyView.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
Low‐Carbon Transition and Active Management: Evidence From Emerging Market Funds
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Previous literature finds mixed evidence on the performance of emerging mutual funds and how investors are becoming more aware of investing in companies involved in low‐carbon emission activities. Given the opportunities that emerging markets and sustainable investing offer to active management, this study aims to fill a gap in the literature ...
Juan Carlos Matallín‐Sáez +2 more
wiley +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez +2 more
wiley +1 more source