Results 31 to 40 of about 24,974 (146)

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, Hewings, G. J. D., Lima Díaz, María del Carmen, Vallés Ferrer, José   +3 more
core  

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, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

Análisis estructural a través de matrices de contabilidad social: una aplicación a la economía andaluza para el período 2005-2010

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, Cardenete Flores, Manuel Alejandro, Delgado López, María Carmen   +2 more
openaire   +3 more sources

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, Fuentes Saguar, Patricia Dolores, Mainar Causapé, Alfredo José   +2 more
core  

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

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

Efficiency of Public Spending on Environmental Protection: The Role of Renewable Energy, Governance and Fossil Fuel Subsidies

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, Ventura Castillo Ramos, Elisabeth Zafra Gómez, Jose Luis Zafra Gómez   +3 more
wiley   +1 more source

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, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source

A structural analysis of a regional economy using Social Accounting Matrices: 1990-1999

Investigaciones Regionales - Journal of Regional Research, 2004
Las matrices de contabilidad social (MCS) son un instrumento que permite ampliar la información proporcionada por el análisis input-output al recoger además de las relaciones intersectoriales de una economía, el comportamiento de los consumidores, el ...
M. Carmen Lima, M. Alejandro Cardenete, G.J.D. Hewings, José Vallés Ferrer   +3 more
doaj  

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, Salvatore Principale, Rubina Michela Galeotti, Daniela Cicchini   +3 more
wiley   +1 more source