Zobrazeno 1 - 5
of 5
pro vyhledávání: '"MARÍA ROSARIO BABÍO ARCAY"'
Publikováno v:
Revista Galega de Economía, Vol 22, Iss 1, Pp 205-228 (2013)
The purpose of this study is to examine the rol of auditors and audit committees in the revision of narrative information. Using the tone of financial historical information contained in the Management Commentary as a measure of its quality, we study
Externí odkaz:
https://doaj.org/article/57f947e0b3c74ec5bc62b6fee9d4f66b
Autor:
MARÍA AMÉRICA ÁLVAREZ DOMÍNGUEZ, MARÍA ROSARIO BABÍO ARCAY, ÓSCAR SUÁREZ FERNÁNDEZ, ROSARIO VIDAL LOPO
Publikováno v:
Revista Galega de Economía, Vol 21, Iss 1, Pp 1-23 (2012)
Research about quality narrative reporting is very important for users, professionals and standards setters. The study of the content of recent disclosure, its utility and possible ways of increasing it is crucial to finding solutions to the lack of
Externí odkaz:
https://doaj.org/article/ff359acc72a1483c8147c131133e00e8
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 6, Iss 11, Pp 19-55 (2003)
The objective of this paper is to analyse managers' perceptions, from a sample of Spanish companies, about 1he relevance of costs and benefits associated with voluntary information disclosure. The aim is to test whether such perceptions are influence
Externí odkaz:
https://doaj.org/article/da71563adea5418490af6a0caa91897b
Publikováno v:
DIGITUM. Depósito Digital Institucional de la Universidad de Murcia
instname
Revista de Contabilidad: Spanish Accounting Review, Vol 6, Iss 11, Pp 19-55 (2003)
instname
Revista de Contabilidad: Spanish Accounting Review, Vol 6, Iss 11, Pp 19-55 (2003)
Este trabajo tiene por objetivo analizar las percepciones de los directivos de una muestra de empresas españolas acerca de la importancia de los beneficios y costes que pueden derivarse de la presentación de información voluntaria, con la finalida
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::98c23fff06c021690da7c1c90fa47930
http://hdl.handle.net/10201/91939
http://hdl.handle.net/10201/91939
Publikováno v:
Revista Galega de Economía, Vol 10, Iss 2, p 0 (2001)
Externí odkaz:
https://doaj.org/article/db3fbf267c5543d4b213d662b2c1f09a