Risk Disclosures and Non-Financial Reporting: Evidence in a New European Context

Autor: Manuel Rejón López, Lázaro Rodríguez Ariza, Diego Valentinetti, Francisco Flores Muñoz

Publikováno v: Scientific Annals of Economics and Business, Vol 70, Iss 4, Pp 547-565 (2023)

The objective of this research is to determine the extent and current characteristics of risk disclosure in Europe in the context of corporate non-financial reporting practices. A multivariate linear regression analysis on risk disclosure behaviour i

Externí odkaz: https://doaj.org/article/1476fe93a7f3427d917aeb315bf87302

Instagram: Balancing Information Asymmetry of the Tourism Industry

Autor: Josué Gutiérrez-Barroso, Alberto Javier Báez-García, Francisco Flores-Muñoz, Diego Valentinetti

Publikováno v: Scientific Annals of Economics and Business, Vol 68, Iss 4, Pp 445-457 (2021)

This study focuses on the use of Instagram by tourism companies. Specifically, it aims to analyze how Instagram empowers individuals over corporations in the digital dialogue, thus balancing the information asymmetry between corporations and stakehol

Externí odkaz: https://doaj.org/article/66f637143b9c437ea3b57145c1b7c804

Internet of things: Emerging impacts on digital reporting

Autor: Francisco Flores Muñoz, Diego Valentinetti

Publikováno v: Journal of Business Research. 131:549-562

This paper develops a future research agenda for fostering a resurged interest in digital reporting through the emergence of the Internet of Things (IoT). Drawing upon the media richness and corporate communication frameworks, we enquire the evolving

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e309cd9aa7465c2348f24ceffb68ec8d
https://doi.org/10.1016/j.jbusres.2021.01.056

The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility

Autor: María Mora Rodríguez, Angel Mena-Nieto, Diego Valentinetti, Francisco Flores Muñoz

Publikováno v: Scientific Annals of Economics and Business, Vol 65, Iss 4, Pp 497-514 (2018)

This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme. A

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5abc0c6b63355678842fe6f6ae0e8a42
http://www.degruyter.com/view/j/saeb.2018.65.issue-4/saeb-2018-0025/saeb-2018-0025.xml?format=INT

In search of legitimacy:a semiotic analysis of business model disclosure practices

Autor: Diego Valentinetti, Patrizia Di Tullio, Michele Antonio Rea, Christian Nielsen

Publikováno v: Di Tullio, P, Valentinetti, D, Nielsen, C & Rea, M A 2019, ' In search of legitimacy : a semiotic analysis of business model disclosure practices ', Meditari Accountancy Research, vol. 28, no. 5, pp. 863-887 . https://doi.org/10.1108/MEDAR-02-2019-0449

Purpose This paper aims to investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to European Directive 2014/95. Design/methodology/approach Legitimac

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::377805971f419fd3393b53ad877ca128
https://vbn.aau.dk/da/publications/854f8a36-a1b2-4a16-96fe-c1ff6464baca