Results 31 to 40 of about 168 (145)

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

La contabilidad electrónica fiscal, restrictiva o impulsora del comercio de las PYMES en México.

Horizontes de la Contaduría en las Ciencias Sociales, 2020
 RESUMEN En México, la política económica delimita las formas en que las empresas deben llevar el desarrollo económico del país, esto es, cuáles son las opciones de desarrollo en diversos ámbitos en los cuales deben orientar sus recursos para tener oportunidades de crecimiento económico, generación de empleos, acceso a créditos, expansión de mercados ...
José Ruperto Cervantes Rosales, Fabián Ríos Martínez, José de Jesús Medina Corona, Rodolfo Apango Azcárraga   +3 more
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Untangling CSR Decoupling: Board Attributes Effects and the Unexplored Moderating Role of Board Gender Diversity

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, Isabel Gallego‐Álvarez, Inmaculada Bel‐Oms   +2 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  

Lección 29. Medios económicos

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

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 4, Page 5799-5822, July 2026.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez   +1 more
wiley   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

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, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

Low‐Carbon Transition and Active Management: Evidence From Emerging Market Funds

Business Ethics, the Environment &Responsibility, Volume 35, Issue 3, Page 1886-1906, July 2026.
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, Amparo Soler‐Domínguez, Diego Víctor de Mingo‐López   +2 more
wiley   +1 more source

Importancia del Manejo de Contabilidad Financiera, de Costos, Auditoría y Políticas Fiscales para las Empresas Colombianas

Reflexiones contables (Cúcuta), 2023
La contabilidad financiera es realizada por un contador para llevar los registros y libros contables y emitir al final del ejercicio, los estados de resultados; con lo cual el auditor financiero, realizará la revisión sistematizada a los estados financieros con base a las NIA, verificará si la empresa no está evadiendo u ocultando valores que puedan ...
Brayan Pino, Heydy Zapata
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Audit Quality From a Service Perspective: A Systematic Literature Review La qualité de l'audit sous l'angle du service : examen systématique de la littérature

Accounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.
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, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source