Results 31 to 40 of about 24,887 (147)
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
Sustainable Development, Volume 33, Issue S1, Page 545-560, November 2025.ABSTRACT Climate change, biodiversity loss, and pollution pose a growing threat to ecosystems and human well‐being, prompting a call for action within the framework of the UN Decade of Ecosystem Restoration and Sustainable Development Goal 15 (SDG 15).
Pedro José Martínez Córdoba +3 more
wiley +1 more source
Guía para la construcción de matrices insumo-producto y de contabilidad social en Colombia [PDF]
, 2012 Las matrices insumo-producto y de contabilidad social constituyen fuentes de información importante para el entendimiento de las relaciones productivas y económicas de un país en un determinado momento del tiempo.
Gracia, Orlando +2 more
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Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
Business Strategy and the Environment, Volume 34, Issue 6, Page 7139-7160, September 2025.ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda +2 more
wiley +1 more source
Un análisis estructural de una economía regional a través de matrices de contabilidad social: 1990-1999 [PDF]
, 2004 Social accounting matrices (SAM) are an instrument that enlarges the information provided by the input-output analysis. These matrices study the intersectoral relationships of an economy, the behaviour of the consumers, the public sector or the foreign ...
Cardenete Flores, Manuel Alejandro +3 more
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Perspectiva Socioeconómica, 2015 <p>En este trabajo se estudia la estructura de la economía andaluza en dos momentos del tiempo, 2005 y 2010, con el fin de analizar los posibles efectos de la crisis económica sobre la estructura productiva y el empleo de esta región española. Para ello, se emplea la información proporcionada por las Matrices de Contabilidad Social Regionales de ...
Campoy Muñoz, María Del Pilar +2 more
openaire +3 more sources
Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways
Business Strategy and the Environment, Volume 34, Issue 4, Page 4597-4621, May 2025.ABSTRACT This paper presents a structured and systematic literature review (SLR) and critique of the literature on the opportunities and challenges of accounting, auditing, and renewable energy sources to identify trends and research streams and construct an agenda for future research.
Charl De Villiers +3 more
wiley +1 more source
Analisis comparativo de sectores clave desde una perspectiva regional a traves de matrices de contabilidad social: enfoques alternativos [PDF]
, 2011 El objetivo que se plantea en este trabajo es el de identicar los sectores clave y estrategicos para el desarrollo de economas a nivel regional y su comparacion con el paradigma nacional.
CARDENETE FLORES MANUEL ALEJANDRO
core +1 more source
The Journal of Latin American and Caribbean Anthropology, Volume 29, Issue 4, Page 352-363, December 2024.Abstract This paper explores selective aspects of the historical processes of organization of the kichwa peasantry in the Andes of Ecuador. Based on the analysis of two representative cases of confrontation between peasants and landowners over access to land in the province of Chimborazo, it discusses the relevance of the concept of “gamonalismo” as ...
Víctor Bretón
wiley +1 more source
Análisis del sector exterior como variable endógena en los modelos lineales SAM: Una propuesta empírica [PDF]
, 2017 The traditional consideration of the Foreign Sector as an exogenous variable in Input-Output or Social Accounting Matrices (SAM) linear models has led to biased estimations of hypothetical demand shocks when applying those models. The objective of this
Cardenete Flores, Manuel Alejandro +2 more
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