Works matching IS 11384891 AND DT 2023 AND VI 26 AND IP 2

Results: 12

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

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

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

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

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 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

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