Results 31 to 40 of about 114,474 (179)

ESTADOS FINANCIEROS

open access: yesContaduría Universidad de Antioquia, 2015
El nuevo reglamento contable del país trajo como novedad importante una ampliación en el conjunto de la información contable que debe suministrarse a consideración de los usuarios; en este campo el tema de los estados financieros ha cobrado una importancia radical y es por ello que las leyes 190 y 222 de 1995, Estatuto Anticorrupción la primera y ...
openaire   +1 more source

The Effect of Advisors' Incentives on Clients' Investments

open access: yesThe Journal of Finance, Volume 81, Issue 3, Page 1701-1739, June 2026.
ABSTRACT We use granular data from an investment firm and a credible identification strategy to estimate the effect of financial advisors' incentives on client investments. Exploiting a natural experiment triggered by the 2018 implementation of Markets in Financial Instruments Directive II (MiFID II), we find that clients' investments respond strongly ...
DIEGO BATTISTON   +3 more
wiley   +1 more source

Dynamic Data Envelopment Analysis Model Involving Undesirable Outputs in the Electricity Power Generation Sector: The Case of Latin America and the Caribbean Countries

open access: yesEnergies, 2020
Studying the evolution of the efficiency of the electricity generation sector is a relevant task for policy makers, and requires the undesirable outputs derived from the activity to be considered in the evaluation.
Sebastian Cuadros   +2 more
doaj   +1 more source

Deconstructing Masculinity: A Mixed‐Methods Exploration of Health Access and Legal Implications Among Middle‐Aged Men in Yaoundé, Cameroon

open access: yesSexuality, Gender &Policy, Volume 9, Issue 2, May 2026.
ABSTRACT Masculinity significantly influences men's health‐seeking behaviors, yet its intersection with legal frameworks and healthcare access in Sub‐Saharan Africa remains underexplored. This mixed‐methods study investigates how gender norms and structural barriers influence healthcare experiences among 60 middle‐aged men (aged 30–60 years) in Yaoundé,
Ikekhwa Albert Ikhile   +1 more
wiley   +1 more source

Integrating biodiversity and business: Emerging methods driving the nature economy

open access: yesMethods 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

REVISTAS DE COSTA RICA DE CARA A LA DIGITALIZACIÓN: EL CASO DE “PERFIL” Y “EKA EMPRESARIAL”

open access: yesRevista de Ciencias Sociales, 2013
El presente trabajo compara el contenido periodístico digital del sitio web de la revista Perfil de Grupo Nación y el de la revista Eka Empresarial de Eka Consultores, con el fin de descubrir cómo las dinámicas de las salas de redacción influían en el ...
Leticia Vindas Quirós
doaj   +1 more source

Actitud financiera, comportamiento financiero y conocimiento financiero en México

open access: yesCuadernos de Economía, 2021
El objetivo de esta investigación es analizar los determinantes del alfabetismo financiero (AF) en México, a través de sus componentes: actitud, comportamiento y conocimiento. Se emplearon análisis de varianzas y modelos logit ordenados, aplicados a datos de 2018 de la Encuesta Nacional de Inclusión Financiera (ENIF). Se confirma que (1) el nivel de AF
Osvaldo García Mata   +3 more
openaire   +4 more sources

European Union Normative Positions, Resilience and Contestation: A Perceptual Approach

open access: yesJCMS: Journal of Common Market Studies, Volume 64, Issue 3, Page 1238-1255, May 2026.
Abstract Positioned within a perceptual approach to European Union (EU) foreign policy, this article explores tensions relating to the resilience of the EU's normative identity, focusing on factors and explanations external to the EU. We engage with EU perceptions amongst external partners theorized as active agents/potential contributors to ...
Natalia Chaban, Ole Elgström
wiley   +1 more source

Libro de Análisis Financiero Aplicado

open access: yes, 2022
Las Voces del Libro invita autores y libros de otras instituciones universitarias y en esta oportunidad hablamos con el profesor Héctor Ortiz Anaya, autor del libro Análisis Financiero Aplicado, Bajo NIIF.
Pimienta Gómez, Leidy Nataly   +3 more
core  

Topics as Outcomes: Modeling the Influence of Intergovernmental Grants on Policy Diffusion

open access: yesPolicy Studies Journal, Volume 54, Issue 2, May 2026.
ABSTRACT Intergovernmental grants stimulate the diffusion of policy reforms, as the federal government provides states with a financial incentive to adopt policies aligned with federal priorities. Less is known about the extent to which these grants also stimulate horizontal diffusion across states.
NaLette Brodnax, Sarah James
wiley   +1 more source

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