Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Marta de Vicente Lama"'
Publikováno v:
Transylvanian Review of Administrative Sciences, Vol 13, Iss 52, Pp 148-164 (2017)
The consolidation perimeter of the public sector is the most important line between the micro and macro systems of government accounting. This paper focuses on the public sector boundary and assesses the potential impact on key reported figures – s
Externí odkaz:
https://doaj.org/article/768965e177164f5a925b1dd43bc3fc23
Publikováno v:
Revista Galega de Economía, Vol 26, Iss 2 (2017)
A partir da construción de índices analízase o diferente grao de exercicio das competencias normativas sobre tributos cedidos nas CCAA de réxime común. A metodoloxía empregada permite identificar diferenzas existentes entre rexións con respect
Externí odkaz:
https://doaj.org/article/074e545ff5a546c5968b117857e1d644
Publikováno v:
Revista de Fomento Social, Iss 267 (2012)
La profundidad y gravedad de la crisis financiera iniciada en 2007 ha abierto el debate sobre las instituciones que rigen el sistema capitalista. Nuestro trabajo supone una revisión sobre las principales reformas que se han abordado en las mismas,
Externí odkaz:
https://doaj.org/article/36dcf39ebc3744d4a0633fb8b3385f74
Autor:
Marta de Vicente Lama
Publikováno v:
Revista de Fomento Social, Iss 245 (2007)
La Bolsa de Valores representa una alternativa de financiación y una vía de crecimiento para las empresas que deciden cotizar en ella. Las razones que suelen motivar que una empresa salga a bolsa son diversas, pero en cualquier caso se beneficiar
Externí odkaz:
https://doaj.org/article/3bdf1ce88c0f48d6a4dbc5b04ef15da3
Autor:
Yun Liu, Jacob Cherian, Naveed Ahmad, Heesup Han, Marta de Vicente-Lama, Antonio Ariza-Montes
Publikováno v:
Psychology Research and Behavior Management.
Yun Liu,1 Jacob Cherian,2 Naveed Ahmad,3,4 Heesup Han,5 Marta de Vicente-Lama,6 Antonio Ariza-Montes7 1Henan University of Economics and Law, Zhengzhou, Peopleâs Republic of China; 2College of Business, Abu Dhabi University, Abu Dhabi, 59911, Un
Autor:
Pilar Tirado-Valencia, Marta De Vicente-Lama, Magdalena Cordobés-Madueño, Mercedes Ruiz-Lozano
Publikováno v:
Accounting, Auditing & Accountability Journal. 35:385-412
PurposeThis paper aims to assess the disclosure of the materiality process in the preparation of sustainability reports of state-owned enterprises (SOEs). This paper also explores the effects of regulation mandating that SOEs prepare sustainability r
Autor:
Magdalena Cordobés-Madueño, Marta De Vicente-Lama, Mercedes Ruiz-Lozano, Pilar Tirado-Valencia
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 12:330-352
Purpose This paper aims to improve the understanding of integrated thinking, as it is a central concept in the integrated reporting (IR) framework that has implications for sustainability reporting, as the holistic view of integrated thinking clarifi
Autor:
Magdalena Cordobés-Madueño, Mercedes Ruiz-Lozano, Marta De Vicente-Lama, Pilar Tirado-Valencia
Publikováno v:
Maritime Economics & Logistics.
This paper aims to analyze the impact of standardized sectoral guidelines on the quality of port authorities’ (PAs) sustainability reporting. Sustainability reporting is a way of meeting stakeholder information demands about the economic, social, a
Autor:
Pilar Tirado-Valencia, Magdalena Cordobés-Madueño, Marta De Vicente-Lama, Mercedes Ruiz-Lozano
Publikováno v:
Meditari Accountancy Research. 28:435-453
Purpose The purpose of this study is to explore how preparers of non-financial information in the public sector report on the integrated thinking (IT) concept proposed in the integrated reporting (IR) initiative. This concept has not been sufficientl
Autor:
Pilar Tirado-Valencia, Marta de Vicente-Lama, Magdalena Cordobés-Madueño, Mercedes Ruiz-Lozano
Publikováno v:
European Research on Management and Business Economics, Vol 30, Iss 3, Pp 100255- (2024)
This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to
Externí odkaz:
https://doaj.org/article/b631a3caf20249a2b824fb2419e7bed2