Zobrazeno 1 - 10
of 89
pro vyhledávání: '"Beatriz Cuadrado-Ballesteros"'
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 1 (2024)
Using a sample of 25 European countries between 1995 and 2013, this study shows a bidirectional relationship between privatisations and public debt. Firstly, our findings suggest that governments with higher levels of debt tend to privatise state-own
Externí odkaz:
https://doaj.org/article/ea06bbf979ac499abd2bb54ae001da49
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 23, Iss 2 (2020)
Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financia
Externí odkaz:
https://doaj.org/article/a90a069107cc4425989bb59791cf9a8c
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 23, Iss 1 (2020)
This study analyzes perceived corruption following privatization reforms, taking into account the role of governance quality in 22 European countries from 2002 to 2013. Initial analysis did not reveal significant changes in perceived corruption after
Externí odkaz:
https://doaj.org/article/f5f2cfbc014942d1aa128b0fc904b382
Autor:
Beatriz CUADRADO-BALLESTEROS, Jennifer MARTÍNEZ-FERRERO, José-Valeriano FRÍAS-ACEITUNO, Isabel-María GARCÍA-SÁNCHEZ
Publikováno v:
Transylvanian Review of Administrative Sciences, Vol 13, Iss 51, Pp 20-37 (2017)
This paper analyses the role of media pressureon the level of public transparency of localgovernments. Making use of a sample composedby 110 Spanish cities for the 2008-2010period, the results show that local governmentstend to be more transparent un
Externí odkaz:
https://doaj.org/article/90d89c38881a44e9a73a128c169bfa1a
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 14, Iss 1 (2019)
Public debt has traditionally been explained mainly by two political factors: a progressive ideology and the electoral cycle. The aim of this paper is to demonstrate how these two factors influence the behavior of Spanish local governments as regards
Externí odkaz:
https://doaj.org/article/a4a3edc6188e4f80af7a4eccdb75dd65
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 18, Iss 1 (2019)
Este trabajo de investigación tiene por objeto determinar, a nivel internacional, la relación existente entre la composición del consejo de administración y el nivel de prácticas relacionadas con la responsabilidad social corporativa (RSC). Para
Externí odkaz:
https://doaj.org/article/cfdd7a57abe346b2b4cd30ec71fe2af3
Publikováno v:
Administrative Sciences, Vol 8, Iss 3, p 41 (2018)
This paper contributes to the debate on the corporate governance of financial institutions, by studying the effect of different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a sampl
Externí odkaz:
https://doaj.org/article/2c10e51052de4feb817fc10e428e32cb
Publikováno v:
Systems, Vol 4, Iss 1, p 12 (2016)
In light of the growing demand for sustainable behavior and the special interest that has emerged regarding the social and environmental impact of firms, the purpose of this research is to analyze the determinants of the accounting treatment of emiss
Externí odkaz:
https://doaj.org/article/9ea4ea9a8ec242e7aba2119ef6a36900
Publikováno v:
Urban Affairs Review. 59:1013-1045
Female representation may be a key factor in improving the quality of governance. In fact, the literature considers that the presence of women in organisations tends to improve performance. In this context, this paper attempts to analyse whether the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f7a7618c79db7416ac7e2bb4f32f3673
https://doi.org/10.1177/10780874221113217
https://doi.org/10.1177/10780874221113217
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 34:210-234
PurposeThis study investigates the transparency of budgets by examining its relationship with financial sustainability, which is a central area of research in the public-sector context.Design/methodology/approachReferring to the public value framewor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e6fca744cd38c11c96f57878e924c262
https://doi.org/10.1108/jpbafm-02-2022-0025
https://doi.org/10.1108/jpbafm-02-2022-0025