Articles publicats en revistes: Enviaments recents
Ara mostrant els elements 221-240 de 256
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Calidad de servicio en la industria hotelera desde la perspectiva del SERVQUAL
(Management & Empresa, 2008, p. 1-12, 2008-09)Proporcionar niveles de calidad excelentes se ha convertido en uno de los factores que determinan el éxito de las empresas que prestan servicios de alojamiento (Falces et al., 1999). Oh (1999) y Olorunniwo ... -
Does the informational role of the Annual General Meeting depend on a country's legal tradition?
(Journal of Management and Governance. Vol.19, n.4 (2015), p.849-873, 2015-11)The annual general meeting (AGM) constitutes the most important corporate event. Nevertheless, its role as an efficient instrument for corporate governance has recently come under increasing scrutiny, ... -
Characterization of duplex coating system (HVOF + PVD) on light alloy substrates
(Surface and Coatings Technology. Vol.318 (2017), p.326-331, 2017-05)Light metals such as aluminium or magnesium alloys play an important role in many different industrial applications. However, aluminium and especially magnesium alloys show relatively poor resistance ... -
Ex-dividend day returns when dividend and capital gains are taxed at the same rate
(Finance a úvěr-Czech Journal of Economics and Finance. Vol.61, no.2 (2011), p. 140-152, 2011-08)Due to the overwhelming international evidence that stock prices drop by less than the dividend paid on ex-dividend days, the ex-dividend day anomaly is considered a stylized fact. Two main approaches ... -
The interaction effects of firm and partner tenure on audit quality
(Accounting and Business Research. Vol.47, n.7 (2017), p.810-830, 2017-02)This paper investigates the impact of firm and partner tenure on audit quality, where audit quality is proxied by discretionary accruals. We study a sample of Spanish listed companies between 2005 and ... -
Factores influyentes en las citaciones en contabilidad: un análisis de la REFC
(Revista Española de Financiación y Contabilidad / Spanish Journal Of Finance and Accounting. Vol. 45, n. 4 (2016), p. 487-516, 2016-09)Este trabajo realiza un análisis de los artículos publicados en la Revista Española de Financiación y Contabilidad en el período 2008–2013 según los datos contenidos en el Web of Science, Scopus y Google ... -
Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market
(Estudios de Economía. Vol. 40, No. 2 (2013), pág. 133-156, 2013-12)The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main ... -
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 ... -
Seguimiento del aprendizaje mediante análisis de trazas en una simulación de trampas ópticas
(Óptica Pura y Aplicada. Vol. 43, n. 2 (2010), p. 119-125, 2010)En este artículo se presenta una simulación de una trampa óptica, es decir, un haz de luz muy focalizado capaz de atrapar partículas dieléctricas alrededor de la zona focal. El programa ha sido diseñado ... -
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 ... -
Influence of building orientation on the flexural strength of laminated object manufacturing specimens
(Journal of Mechanical Science and Technology. Vol. 31, no.1 (2017), p.133-139, 2017-01)This study aims to define the best building orientation for components produced via the Laminated object manufacturing (LOM) technique to enhance their flexural performance. Results of previous research ... -
THz‐conductivity of CVD graphene on different substrates
(Physica Status Solidi (B). Vol. 252, no.11 (2015), p.2423-2428, 2015-11)Optoelectronic properties of CVD graphene are characterized over a wide frequency range: THz, IR, visible, and near‐UV. We used Raman spectroscopy to characterize the synthesized graphene films. All ... -
Computer-assisted assessment in open-ended activities through the analysis of traces: a proof of concept in statistics with R commander
(EURASIA Journal of Mathematics Science and Technology Education. Vol. 15, n.9 (2019), p. em1743, 2019-04-12)Open-ended tasks are common in Science, Technology, Engineering and Mathematics (STEM) education. However, as far as we know, no tools have been developed to assist in the assessment of the solution ... -
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, ... -
The influence of the trade-off between profitability and future increases in sales on cost stickiness
(Estudios de Economía. Vol. 44, No.1 (2017), pág. 81-104, 2017-06)This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep profitability adjusting resources, while ... -
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. ... -
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, ... -
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, ... -
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 ... -
Operations Management en las empresas del siglo XXI
(Estudios Empresariales. Número 148(2015), p.67-71, 2015)