Zobrazeno 1 - 10
of 22
pro vyhledávání: '"Ana Licerán-gutiérrez"'
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 2 (2022)
This work analyses the effect of the fair value and historical cost models, optionally applicable under IAS 40 for investment properties on the market value of Spanish groups of real estate listed companies between 2005 and 2018. The results of the a
Externí odkaz:
https://doaj.org/article/e98dae0466dc4adbba1c35a8efe4b313
Transparency indicators to improve accountability for non-profit organizations: a Spanish case study
Autor:
Antonio Luis Moreno-Albarracín, Cristina Ortega-Rodríguez, Ana Licerán-Gutiérrez, Álvaro Labella, Luis Martínez
Publikováno v:
Technological and Economic Development of Economy, Vol 27, Iss 3, Pp 763-782 (2021)
We are currently witnessing the development of a set of organizations that have been entrusted with meeting the very diverse needs of citizens. As a result, they receive funds, in order to ensure they are managed appropriately. The transparency of th
Externí odkaz:
https://doaj.org/article/64e31aa91c9d4ae0abab16a5bc7480d9
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 22, Iss 1 (2019)
There is a generalized consensus among accounting researchers about the multidimensional nature of earnings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the earnings figure for decision making. In th
Externí odkaz:
https://doaj.org/article/2cc39109e6534c4aa924dcc55d8dc7ee
Autor:
Ana Licerán-Gutiérrez, Cristina Ortega-Rodríguez, Antonio Luis Moreno-Albarracín, Álvaro Labella, Rosa M. Rodríguez, Luis Martínez
Publikováno v:
International Journal of Fuzzy Systems. 24:2133-2156
The need of Non-profit Organizations (NPOs) of generating trust and credibility, to their stakeholders by an efficient management of their resources, lead them to openly show that they develop adequate good governance practices. But this is not a sim
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3e3ab72eb343aa133311d449cfed5e56
https://doi.org/10.1007/s40815-022-01274-3
https://doi.org/10.1007/s40815-022-01274-3
Publikováno v:
Miradas sobre el emprendimiento ante la crisis del coronavirus. ISBN: 9788413779959
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bcd79e4e9d0cbd24e108b9cde35021e3
https://doi.org/10.2307/j.ctv2gz3w9c.70
https://doi.org/10.2307/j.ctv2gz3w9c.70
Publikováno v:
DIGITUM. Depósito Digital Institucional de la Universidad de Murcia
instname
instname
This work analyses the effect of the fair value and historical cost models, optionally applicable under IAS 40 for investment properties on the market value of Spanish groups of real estate listed companies between 2005 and 2018. The results of the a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dc6113ebe23b02cbc6a01b0223cd3dca
http://hdl.handle.net/10201/122223
http://hdl.handle.net/10201/122223
Publikováno v:
Active Learning in Higher Education. :146978742211334
The university system must be able to respond to the growing demand for graduates with certain skills that guarantee their employability. A key requirement of this goal is the use of different teaching-learning methods, such as the flipped classroom
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::acfab0ff277634909c451c5756f5ee8e
https://doi.org/10.1177/14697874221133459
https://doi.org/10.1177/14697874221133459
Publikováno v:
Revista de Contabilidad. 22:41-60
There is a generalized consensus among accounting researchers about the multidimensional nature of earnings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the earnings figure for decision making. In th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c6e4cb9c0c0820de4ba317dadb4c6caf
https://doi.org/10.6018/rc-sar.22.1.354301
https://doi.org/10.6018/rc-sar.22.1.354301
Publikováno v:
The International Journal of Management Education. 20:100635
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a0351592c9bdc34c668a38ea6ea6cfa
https://doi.org/10.1016/j.ijme.2022.100635
https://doi.org/10.1016/j.ijme.2022.100635
Transparency indicators to improve accountability for non-profit organizations: a Spanish case study
Autor:
Ana Licerán-Gutiérrez, Luis Martínez, Antonio Luis Moreno-Albarracín, Álvaro Labella, Cristina Ortega-Rodríguez
Publikováno v:
Technological and Economic Development of Economy; Vol 27 No 3 (2021); 763-782
Technological and Economic Development of Economy, Vol 27, Iss 3, Pp 763-782 (2021)
Technological and Economic Development of Economy, Vol 27, Iss 3, Pp 763-782 (2021)
We are currently witnessing the development of a set of organizations that have been entrusted with meeting the very diverse needs of citizens. As a result, they receive funds, in order to ensure they are managed appropriately. The transparency of th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7a61454ccdc1ab3ad757bfeb932df74d
http://journals.vgtu.lt/index.php/TEDE/article/view/14821
http://journals.vgtu.lt/index.php/TEDE/article/view/14821