Zobrazeno 1 - 10
of 26
pro vyhledávání: '"Fernando Polo-Garrido"'
Publikováno v:
Revista de Estudios Cooperativos (2024)
The objective of this study is to provide a complete overview of models, methodologies, and variables used in the measurement of financial and social efficiency in financial entities, their determining factors, the main topics on which the studies re
Externí odkaz:
https://doaj.org/article/567b5c341ad546f49cd259590706d6e5
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 1 (2022)
En la actualidad, las administraciones públicas están experimentando una tendencia hacia un mayor control y supervisión como consecuencia de las demandas ciudadanas y la situación financiera de los últimos años. Concretamente, las Comunidades A
Externí odkaz:
https://doaj.org/article/71356b520ce64958b39192cff0e1f904
Publikováno v:
Administrative Sciences, Vol 8, Iss 3, p 32 (2018)
Financial scandals have highlighted the need for greater corporate transparency. Thus, corporate governance has emerged as an instrument for corporations to fulfil their social responsibility by offering more reliable information to their stakeholder
Externí odkaz:
https://doaj.org/article/aeb398ae400848eab023ae2e50b68456
Publikováno v:
Revista de Estudios Cooperativos, Vol 115 (2014)
Durante la última década, la relevancia de la sostenibilidad ha crecido dentro del mundo empresarial, teniendo las cooperativas de crédito una especial relación con este concepto. Esta relación puede representar un valioso activo para el desarro
Externí odkaz:
https://doaj.org/article/39793b99c7734e8f8643cda31173c7a0
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 1 (2022)
DIGITUM. Depósito Digital Institucional de la Universidad de Murcia
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DIGITUM. Depósito Digital Institucional de la Universidad de Murcia
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En la actualidad, las administraciones públicas están experimentando una tendencia hacia un mayor control y supervisión como consecuencia de las demandas ciudadanas y la situación financiera de los últimos años. Concretamente, las Comunidades A
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ce40bc07e7ca2dab5ee93ce221f4a55b
https://revistas.um.es/rcsar/article/view/403611
https://revistas.um.es/rcsar/article/view/403611
Publikováno v:
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
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Economic research-Ekonomska istraživanja
Volume 34
Issue 1
Ekonomska Istraživanja, Vol 34, Iss 1, Pp 2522-2538 (2021)
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Economic research-Ekonomska istraživanja
Volume 34
Issue 1
Ekonomska Istraživanja, Vol 34, Iss 1, Pp 2522-2538 (2021)
[EN] Cooperatives have a different ownership structure compared with investor owned firms, which causes frictions in the development of accounting standards. This paper critically reviews the history of cooperatives in the accounting standards for bu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cd493ffce3acd00477c1f9c236fcce43
https://doi.org/10.1080/1331677x.2020.1833744
https://doi.org/10.1080/1331677x.2020.1833744
Publikováno v:
THE KOREAN JOURNAL OF COOPERATIVE STUDIES. 36:135-158
본 논문은 스페인 협동조합의 재무구조와 회계처리를 분석한다. 먼저, 다원적 구조가 특징인 스페인 협동조합의 법적 구조를 기술한다. 스페인에는 16개의 자치州 협동조합법과 1개의 연방
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::791466371709347574e1a1d89ddd083f
https://doi.org/10.35412/kjcs.2018.36.3.007
https://doi.org/10.35412/kjcs.2018.36.3.007
Autor:
Fernando Polo-Garrido, Isabel Barrachina-Martínez, Silvia González de Julián, David Vivas-Consuelo
Publikováno v:
10th International Scientific Conference “Business and Management 2018”.
In the Valencian Community (Spain) there are 5 health districts managed by public-private partnerships. They are the so-called Alzira model, where the concessionaire builds and maintains the hospital facilities and provides health care services. The
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b0eca371e41ea8719e17a1b0c59e4bc5
https://doi.org/10.3846/bm.2018.52
https://doi.org/10.3846/bm.2018.52
Publikováno v:
Annals of Public and Cooperative Economics. 86:363-383
Sustainability Assurance (SA) is increasing worldwide. Cooperatives are highly susceptible to CSR but there is an interesting research gap regarding SA in them. We use mixed research methods (statistical and content analysis) to study SA practices of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cd47dfd43c5cfa43931ebcccaf093d28
https://doi.org/10.1111/apce.12073
https://doi.org/10.1111/apce.12073
Publikováno v:
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
instname
instname
SYNOPSIS: The IASB/FASB joint project on Financial Instruments with Characteristics of Equity (formerly Liabilities and Equity) has highlighted the complexity and the associated difficulty of drawing the line between liabilities and equity. While cla
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b344a7e4f657724f2fc0ed4084f86649
https://doi.org/10.2308/acch-50208
https://doi.org/10.2308/acch-50208