Browsing Articles publicats en revistes by Subject "65"
Now showing items 1-15 of 15
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Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
(Accounting, Auditing and Accountability Journal. Vol. 31, n.1 (2018), p.286-317, 2018-01)Purpose The purpose of this paper is to investigate how accounting is used to disguise and carry out money laundering activities in specific socio-economic and political contexts and whether discretionary ... -
An Assessment of mandatory audit firm rotation and limitation of non-audit services imposed by the Regulation (EU) No 537/2014: Evidence from Spain
(International Journal of Accounting (2017) vol. 52, num. 3, p. 251-261, 2017-09)On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes, among other measures, a maximum ... -
An empirical analysis of the curvilinear relationship between slack and firm performance
(Journal of Management Control. Vol.29, n.3-4 (2018), p.361-397, 2018-12)This study performs an in-depth analysis of the curvilinear relationship between slack and future firm performance. Using a sample of US firms, we analyze the influence of three indicators of absorbed ... -
Board gender quotas, female directors and corporate tax aggressiveness: A causal approach
(International Review of Financial Analysis, 2021-12-17)As a result of a mandatory board gender quota regulation, the percentage of female directors in Norway increased from around 5% in 2001 to over 40% in 2007, while it remained stable in neighbouring ... -
Board-level ethics committees in large European firms
(Business Ethics: A European Review, 2020-06-17)After the approval of a code of ethics, the creation of a permanent board-level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's ... -
Cálculo de la incertidumbre asociada a los resultados basado en la validación de un procedimiento de análisis. Aplicación en la determinación de cloruros por HPLC en lixiviados
(Afinidad. Vol.65, n.533 (2008), p.11-19, 2008-01)El presente estudio aplica los datos obtenidos durante la validación de un procedimiento de análisis para el cálculo de la incertidumbre asociada a los resultados que se obtienen con dicho procedimiento. ... -
Co-evaluación de competencias en el proyecto final de carrera: aplicación a la titulación de administración y dirección de empresas
(Formación Universitaria. Vol.4, n.5 (2011), p.37-44, 2011-07)El presente trabajo muestra una metodología basada en la recolección de información de estudiantes y tutores relacionados con las competencias que se desarrollan en el Proyecto Final de Carrera en la ... -
Do remittances promote economic growth and reduce poverty? Evidence from Latin American countries
(Economies. Vol.8, n.2 (2020), 35, 2020-05)In this study, we explore the hypotheses that (a) workers’ remittances enhance economic growth in Latin American countries, and (b) workers’ remittances help reduce poverty in Latin American countries. ... -
Empirical analysis of the incidence of accidents in the workplace on firms' financial performance
(Safety Science. Vol.70 (2014), p.123-132, 2014-12)This paper performs an empirical analysis on the incidence of labor accidents on firm financial performance. With data on financial statements and labor accidents of 299 Spanish firms for 6 different ... -
Identificación de las principales competencias necesarias para el uso profesional de la estadística aplicada en ADE
(Revista del Congrés Internacional de Docència Universitària i Innovació, núm.2 (2014), 2014)El objetivo de este trabajo es determinar las competencias para el uso profesional de la Estadística que son más valoradas para optar a un puesto de trabajo. Para ello se ha utilizado una metodología ... -
Las oportunidades de negocio ¿se reconocen o se construyen?
(Estudios Empresariales. Número 141(2013), p. 62-70, 2013)En este artículo se trata de dar respuesta a la pregunta de si las oportunidades de negocio ya existían antes de reconocerse y se reconocen simplemente o si deben construirse desde cero. El autor también ... -
Operations Management en las empresas del siglo XXI
(Estudios Empresariales. Número 148(2015), p.67-71, 2015) -
Passive, non-systematic search as an alternative to systematic search in opportunity discovery
(Harvard Deusto Business Research. Vol.IX, n.2 (2020) p.110-128, 2020-12)This paper summarizes the results of a multiple-case study conducted to shed light into the question of how business opportunities are recognized by examining two theoretical propositions related to two ... -
Tracking the behavior of players in a cost accounting simulation and identifying work patterns
(Procedia - Social and Behavioral Sciences Vol.182 (2015), p.203-212, 2015-05-13)This paper summarizes the results of using two Excel-based simulations run on a cost accounting course to instruct about the contribution margin. Students’ learning has been assessed using achievement ... -
Tracking the behavior of players in a finance simulation and identifying work patterns
(Procedia - Social and Behavioral Sciences vol.182 (2015) p.197 – 202, 2015-05-13)This paper summarizes the results of using an Excel-based simulation run on a finance course. The activity intends to instruct the students that firms with a negative cash cycle and with negative working ...