Zobrazeno 1 - 6
of 6
pro vyhledávání: '"María Rosario Babio Arcay"'
Publikováno v:
Revista Galega de Economía, Vol 10, Iss 2, p 0 (2001)
Externí odkaz:
https://doaj.org/article/db3fbf267c5543d4b213d662b2c1f09a
Autor:
María América Álvarez Domínguez, María Rosario Babio Arcay, Rosario Vidal Lopo, Óscar Suárez Fernández
Publikováno v:
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 48:87-112
This work analyzes the effect of gender diversity on the quality of the narrative information prepared by companies. In particular, it studies whether, in firms where women play an important role in the quality of the information disclosed, the news
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55f038a87ae50c3b619742e93bd4aabe
https://doi.org/10.1080/02102412.2018.1478367
https://doi.org/10.1080/02102412.2018.1478367
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 Galega de Economía, Vol 22, Iss 1, Pp 205-228 (2013)
O obxectivo deste traballo é a análise da implicación do auditor e do comité de auditoría na revisión da información narrativa. Utilizando como medida da calidade o ton da información histórica e de carácter financeiro contida no informe de
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9d33aec81c70f53a7fb3031e53ca0cd6
https://doi.org/10.15304/rge.22.1.1276
https://doi.org/10.15304/rge.22.1.1276
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