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20 años de investigación sobre Gobierno Corporativo Internacional
(Revista General de Información y Documentación. Vol.22 (2012) p.267-278, 2012-07)El Gobierno Corporativo Internacional es un tema de creciente interés en el área de Economía y Finanzas, ya que a pesar de todos los resultados que han supuesto décadas de investigación, este tema sigue ... -
A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
(Revista de Contabilidad: Spanish Accounting Review. Vol. 15, nº 1 (2012), pág. 109-142, 2012-01)This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, ... -
Accounting research: a critical view of the present situation and prospects
(Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 9-34, 2011-08)In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, ... -
An overview of “bridging courses” from the ATD perspective
(Educação Matemática Pesquisa. Vol.22, n.4 (2020) p.579-592, 2020)The presence of bridging courses in the European university panorama has evolved from a simple spontaneous proposal to being part of a consolidated resource for new students in many universities. In ... -
Análisis cualitativo de los determinantes de la innovación en una economía emergente
(Revista Retos, 2019, Vol. 9, 17 (Abril-Setembre), 2019-04)Las empresas de manufactura se esfuerzan por ser innovadoras y, de esta manera, ser competitivas en el mercado. Estas empresas son muy importantes en una economía emergente debido a su contribución al ... -
Audit firm tenure and independence: a comprehensive investigation of audit qualifications in Spain
(Journal of International Accounting, Auditing and Taxation. Vol. 24, n.1 (2015), p.82-93, 2015-03)The European Commission's Green Paper on Audit Policy has raised serious concerns about external auditor independence and also encouraged further research about the implications of long audit firm ... -
Audit firm tenure and qualified opinions: new evidence from Spain
(Revista de Contabilidad: Spanish Accounting Review. Vol. 16, nº 2 (2013), pág. 118-125, 2013-06)The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. ... -
Audit partner industry specialization and audit quality: evidence from Spain
(International Journal of Auditing. Vol.22, n.1 (2018), p.98-108, 2017-11)We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners ... -
Audit partner tenure and independence in a low litigation risk setting
(Accounting in Europe. Vol. 13, n. 3 (2016), p. 405-424, 2016-10)We investigate whether long audit partner tenures impair auditor independence, as proxied by the opinion of the audit report, with a sample of Spanish companies for the period: 2002–2010. The Spanish ... -
Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?
(European Accounting Review, 2019-02-19)European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor ... -
Auditor-provided tax services and tax avoidance: evidence from Spain
(Spanish Journal of Finance and Accounting / Revista Española de Financiacion y Contabilidad, 2020-03-05)We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The ... -
Development of Innovation Districts: A Performance Assessment
(Triple Helix, vol. 10, núm. 1, 2023-05-29)Global challenges demand more competitiveness from cities, calling for quick adaptation to changes brought about by the current knowledge economy. Innovation Districts (ID) stand out as the most favourable ... -
Diversificación y diferenciación en las facultades de economía y empresa españolas
(Innovar. Vol.26, n.60 (2016), p.11-34, 2016-04)Este estudio comprueba si la adaptación al Espacio Europeo de Educación Superior (EEES) ha influido en la diversificación y diferenciación de los estudios de las Facultades de Economía y Empresa españolas ... -
El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?
(Revista de Contabilidad: Spanish Accounting Review. Vol.19, n.1 (2016), pág. 89-101, 2015-04)Este trabajo analiza el contenido informativo de la presentación de informes de auditoría con salvedadesen las empresas cotizadas espa˜nolas tras el número creciente de medidas acometidas para incrementarla ... -
European Mega Deals During the Sixth Merger Wave. Is the Legal Origin of the Bidder and the Target a Determinant of Short-Term Investor Reaction?
(European Accounting and Management Review, 2018-08-16)In the context of the mega merger and acquisition announcements during the sixth merger wave in Continental Europe, this paper presents an analysis of the influence of the bidder and target legal origins ... -
Fair value versus historical cost-based valuation for biological assets: predictability of financial information
(Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 87-113, 2011-08)There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, ... -
How to catch the investor’s eye when going green in the Spanish hospitality industry
(Tourism and Hospitality Research, 2024, 2024-12)The growing integration of environmental sustainability within the hospitality industry, driven by both ethical and financial motivations, underscores the need to understand the investment criteria ... -
Human capital dynamics in China: Evidence from a club convergence approach
(Journal of Asian Economics 2022, 79, 101441, 2022-04)This paper investigates the evolution of human capital in China for 31 provinces over the period of 1985–2016 from a club convergence perspective. Per capita human capital stocks, estimated using the ... -
Job prospects and labour mobility in China
(The Journal of International Trade & Economic Development 2023, 32 (7), 2023)China's structural changes have brought new challenges to its regional employment structures, entailing labour redistribution. Until now, Chinese migration research with a forward-looking perspective ... -
Learning by doing? Partners audit experience and the quality of audit services
(Revista de Contabilidad: Spanish Accounting Review. Vol. 23, n. 2 (2020), pág. 197-209, 2020-07)A pesar de la evidencia que sugiere que el conocimiento especializado debería resultar más relevante que el genérico para explicar diferentes niveles de calidad de auditoría asociados a los auditores ...