Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Josep García-Blandon"'
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 23, Iss 2 (2020)
Despite evidence suggesting that specialised knowledge should be more relevant than generic knowledge to explain different levels of audit quality across individual auditors, no study to date has addressed the respective impacts of the industry-speci
Externí odkaz:
https://doaj.org/article/9cccf0ee613541208ad331cd9bf4ea66
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 26, Iss 1 (2023)
This research analyses the convenience and consequences of the ANECA criteria for the assessment of the research performed by accounting academics in Spain. We focus on the level for the accreditation of catedrático de universidad, and the publicati
Externí odkaz:
https://doaj.org/article/8b1110f5720042bdac3e13b80b255402
Publikováno v:
European Research on Management and Business Economics, Vol 29, Iss 1, Pp 100206- (2023)
This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European corporations studied between 2016 and 2018. The res
Externí odkaz:
https://doaj.org/article/371cd8efb8ac4c6cb252427394393039
Publikováno v:
Journal of Business Economics and Management, Vol 22, Iss 5, Pp 1378-1395 (2021)
This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when th
Externí odkaz:
https://doaj.org/article/ec1afabca2ff48f084d5ffef7a597500
Autor:
Josep Maria Argilés-Bosch, Josep García-Blandón, Diego Ravenda, Maika M. Valencia-Silva, Antonio D. Somoza
Publikováno v:
Estudios de Economía, Vol 44, Iss 1, Pp 81-104 (2017)
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 they should also consider long term consequence
Externí odkaz:
https://doaj.org/article/3bb11420b0a64a72aa5743913e2f2ef3
Publikováno v:
Journal of Business Economics and Management, Vol 20, Iss 6 (2019)
This article examines the relationship between CEO characteristics and firm performance with a sample formed by the best performing CEOs in the world according to Harvard Business Review. The empirical analysis is based on descriptive statistics tech
Externí odkaz:
https://doaj.org/article/d91df104ab714aab9e14bd682d594cad
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 15, Iss 1 (2019)
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, in the agricultural sector. It also compares how
Externí odkaz:
https://doaj.org/article/8a39f3f3369941dc86118da8b50e7034
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 14, Iss 2 (2019)
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, publish few articles and apply high rejection rate
Externí odkaz:
https://doaj.org/article/470aa094e1e94dd5b91665527f46b27b
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 14, Iss 2 (2019)
La evolución de la contabilidad desde el coste histórico (CH) hacia el valor razonable (VR) ha suscitado debates y controversias, tanto en el ámbito profesional, como en el académico. Si bien el debate y los estudios se han referido principalment
Externí odkaz:
https://doaj.org/article/802471dd1f124b12a20148c2c0872daa
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 19, Iss 1 (2019)
Este trabajo analiza el contenido informativo de la presentación de informes de auditoría con salvedades en las empresas cotizadas españolas tras el número creciente de medidas acometidas para incrementar la independencia y la competencia del aud
Externí odkaz:
https://doaj.org/article/99a4aa13eaae4c32a528b589ec6938f3