Works matching IS 11384891 AND DT 2023 AND VI 26

Results: 30

Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, p. 7, doi. 10.6018/rcsar.555771

By:

Laura Rabasedas, María;
Moneva, José M.;
Jara-Sarrúa, Luis

Publication type:

Article

Gender diversity in municipal governmental bodies and budgetary solvency.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 315, doi. 10.6018/rcsar.483041

By:

Cabaleiro, Roberto;
Buch, Enrique

Publication type:

Article

The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824).

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 343, doi. 10.6018/rcsar.437241

By:

López-Manjón, Jesús D.;
Gutiérrez-Hidalgo, Fernando

Publication type:

Article

A circularity accounting network: CO<sub>2</sub> measurement along supply chains using machine learning.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, p. 21, doi. 10.6018/rcsar.564901

By:

Fabian Jesse, Forrest;
Antonini, Carla;
Luque-Vilchez, Mercedes

Publication type:

Article

Circular Economy and Social Sustainability: A Transdisciplinary Approach to the Basque Country's automotive sector.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, p. 64, doi. 10.6018/rcsar.577681

By:

Garayar Erro, Ainhoa;
Aldaz Odriozola, Maider;
de Junguitu González de Durana, Alberto Díaz

Publication type:

Article

Bibliometric study of the link between Sustainability and Circular Economy: A contribution for current business model from the collaboration Enterprise-University.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, p. 46, doi. 10.6018/rcsar.576471

By:

Gallardo-Vázquez, Dolores;
de la Cruz Sánchez-Domínguez, Juan

Publication type:

Article

"Old" financial instruments in "new" circular models: Applied environmental accounting in the banking sector for reporting in a circular economy.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, p. 34, doi. 10.6018/rcsar.576251

By:

Marco-Fondevila, Miguel;
Benito-Bentué, Darío;
Scarpellini, Sabina

Publication type:

Article

Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 330, doi. 10.6018/rcsar.438811

By:

Díaz-Sánchez, Inmaculada;
Martinez-Conesa, Isabel;
Illueca-Muñoz, Manuel

Publication type:

Article

Editorial letter. Sustainability accounting, accountability and disclosure in a Circular Economy.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, p. 3, doi. 10.6018/rcsar.586991

By:

Álvarez Etxeberriaa, Igor;
Llena-Macarulla, Fernando;
Portillo-Tarragona, Pilar

Publication type:

Article

Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 356, doi. 10.6018/rcsar.480421

By:

Al-Qadasi, Adel Ali;
Baatwah, Saeed Rabea;
Ghaleb, Belal Ali;
Qasem, Ameen

Publication type:

Article

A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 274, doi. 10.6018/rcsar.468261

By:

E-Vahdati, Sahar;
Aripin, Norhani

Publication type:

Article

Common distress and reorganization patterns by sector and country for SMEs in six European countries using PDFR.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 291, doi. 10.6018/rcsar.420171

By:

Tascón, María-Teresa;
Laitinen, Erkki K.;
Castaño, Francisco J.;
Castro, Paula;
Jokipii, Annukka

Publication type:

Article

A review of the limitations of financial failure prediction research.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 255, doi. 10.6018/rcsar.453041

By:

Laitinen, Erkki K.;
Camacho-Miñano, María-del-Mar;
Muñoz-Izquierdo, Nora

Publication type:

Article

Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 241, doi. 10.6018/rcsar.480221

By:

Uribe Bohorquez, Maria Victoria;
García Sánchez, Isabel María

Publication type:

Article

The impact of socioemotional wealth on corporate reporting readability in a multinational family-controlled firm.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 229, doi. 10.6018/rcsar.453561

By:

Moreno, Alonso;
Quinn, Martin

Publication type:

Article

Impact of curricular internships in accounting on university students: an empirical study in Spain.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 213, doi. 10.6018/rcsar.464441

By:

Pérez-Espés, Cristina;
Cervera Oliver, Mercedes;
Cea D'Ancona, Francisca

Publication type:

Article

Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 200, doi. 10.6018/rcsar.467751

By:

Llena-Macarulla, Fernando;
Moneva, José M.;
Aranda-Usón, Alfonso;
Scarpellini, Sabina

Publication type:

Article

Diferencias de género en la carrera académica en contabilidad en la universidad pública española.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 2, p. 181, doi. 10.6018/rcsar.443621

By:

Duarte Atoche, M. Teresa;
Rodríguez Castro, Paula Isabel;
Laffarga Briones, Joaquina

Publication type:

Article

Anti-corruption barriers, financial transparency and accounting quality in political parties: Evidence from Spain.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 164, doi. 10.6018/rcsar.464091

By:

López, Ángel Rodríguez;
Gutiérrez, Gustavo Rodríguez;
Martín, Gracia-María Rubio

Publication type:

Article

Corporate Social Responsibility and Earnings Quality in the Context of Changing Regulatory Regimes and the Financial Crisis.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 124, doi. 10.6018/rcsar.457291

By:

Zhangfan Cao;
Rees, William;
Rodionova, Tatiana

Publication type:

Article

Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 59, doi. 10.6018/rcsar.452071

By:

Alvarez-Etxeberria, Igor;
Heras-Saizarbitoria, Iñaki;
Boiral, Olivier

Publication type:

Article

Developing teamwork skills in accounting students: is communication apprehension a potential barrier?

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 97, doi. 10.6018/rcsar.451151

By:

Arquero, Jose L.;
Fernandez-Polvillo, Carmen;
Hassall, Trevor;
Joyce, John

Publication type:

Article

Media Coverage and corporate tax burden in Spain.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 138, doi. 10.6018/rcsar.447441

By:

Bona-Sánchez, Carolina;
Pérez-Alemán, Jerónimo;
Santana-Martín, Domingo J.

Publication type:

Article

A critical approach to the evaluation of the quality of accounting research in the Spanish university system and its implications.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 79, doi. 10.6018/rcsar.439921

By:

Argilés-Bosch, Josep Ma;
Garcia-Blandon, Josep;
Ravenda, Diego

Publication type:

Article

Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 27, doi. 10.6018/rcsar.432671

By:

López-Sánchez, Pilar;
Urquía-Grande, Elena

Publication type:

Article

Accounting conservatism and economic conditions: Evidence from the GIPS and the UK.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 46, doi. 10.6018/rcsar.428821

By:

Pereira, Claudia;
Cerqueira, Antonio

Publication type:

Article

Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 111, doi. 10.6018/rcsar.418191

By:

Gago-Rodríguez, Susana;
Vikson, Tom

Publication type:

Article

Relevant competences in accounting. The perspective of students and employers.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 150, doi. 10.6018/rcsar.416001

By:

Burriel, María Pilar Blasco;
Toda, Alicia Costa;
Barrafón, Margarita Labrador

Publication type:

Article

The Integration of the Theory of Constraints and the Time-Driven Activity- Based Costing System for the Improvement of Production Processes in an SME.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 3, doi. 10.6018/rcsar.413411

By:

Kefe, Īrem;
Taniş, Veyis Naci

Publication type:

Article

Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2023, v. 26, n. 1, p. 14, doi. 10.6018/rcsar.407921

By:

Malik, Fizzah;
Fangjun Wang;
Jiyuan Li;
Naseem, Muhammad Akram

Publication type:

Article