Zobrazeno 1 - 10
of 31
pro vyhledávání: '"Nuria Reguera Alvarado"'
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 1 (2022)
This study analyses the association between the competence of audit committee members and earnings management in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the United Kingdom over the 2006–2013 period. We measure me
Externí odkaz:
https://doaj.org/article/3e384b6ba859456d8d1dc6bec4d784fd
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 22, Iss 1 (2019)
This paper addresses earnings management from an international perspective. This study particularly analyzes whether external auditing reduces earnings managements and, if so, whether this relationship is affected by the economic crisis. The study em
Externí odkaz:
https://doaj.org/article/1cd1b0ae02fd4e328b5ba98ee8e3668c
Publikováno v:
Investment Management & Financial Innovations, Vol 8, Iss 1 (2011)
Externí odkaz:
https://doaj.org/article/2187b829e08d461b8cb3ec9698287912
Autor:
Francisco Bravo Urquiza, María Cristina Abad Navarro, María Dolores Alcaide Ruiz, Elena Moreno Ureba, Nuria Reguera Alvarado
Publikováno v:
Revista de Contabilidad y Tributación. CEF. :207-234
La información narrativa de los distintos documentos publicados por las empresas ha adquirido un papel importante en las estrategias de comunicación de estas. El objetivo de nuestro trabajo es analizar la información textual publicada en el inform
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ba5144bdc1570ed2790a622f59a3292e
https://doi.org/10.51302/rcyt.2023.18569
https://doi.org/10.51302/rcyt.2023.18569
Publikováno v:
Journal of Intellectual Capital. 23:913-935
PurposeThe main objective of this paper is to analyze the influence of multiple directorships, as a critical component of board social capital, on CSR reporting. This study also explores the moderating effect of certain board attributes on multiple d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::05cea380120d6b62751472367f480657
https://doi.org/10.1108/jic-11-2020-0359
https://doi.org/10.1108/jic-11-2020-0359
Publikováno v:
idUS. Depósito de Investigación de la Universidad de Sevilla
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Purpose The purpose of this paper is to analyse how board diversity affects firm financial outcomes through the way in which this diversity helps to improve voluntary disclosures. Design/methodology/approach The partial least squares (PLS) technique
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8633af29d5cfc598fc89016e44ecd787
https://doi.org/10.1108/gm-07-2018-0085
https://doi.org/10.1108/gm-07-2018-0085
This paper develops a unique analysis of the impact of board gender diversity on environmental innovation, considering diverse factors that determine the influence of female directors. To that end, different methodological approaches are employed, in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::003ae3ac5c95e8569ead0d78f58c86a3
Publikováno v:
Journal of Small Business and Enterprise Development. 26:363-380
Purpose The purpose of this paper is to examine the characteristics and the determinants of board structure in small- and medium-sized enterprises (SMEs) in the process of going public within the continental European corporate system. Design/methodol
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f48aaa8699b5291eef3ee2d19df2799d
https://doi.org/10.1108/jsbed-01-2018-0017
https://doi.org/10.1108/jsbed-01-2018-0017
Autor:
Ian Kirkpatrick, Nuria Reguera Alvarado, Antonio Blanco-Oliver, Gianluca Veronesi, Andrew Sturdy
Publikováno v:
Kirkpatrick, I, Sturdy, A, Reguera Alvarado, N, Blanco-Oliver, A & Veronesi, G 2019, ' The impact of management consultants on public service efficiency ', Policy and Politics, vol. 47, no. 1, pp. 77-95 . https://doi.org/10.1332/030557318X15167881150799
Public sector organisations often make use of management consultants in policy implementation, but we know little about the outcomes. The paper reports one of the first quantitative evaluations of the impact of consulting advice on efficiency of publ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c3f4bcc44aac466cfa988d48873c2390
https://doi.org/10.1332/030557318x15167881150799
https://doi.org/10.1332/030557318x15167881150799
Publikováno v:
Blanco-Oliver, A, Alvarado, N R & Veronesi, G 2021, ' Credit Risk in the Microfinance Industry : The Role of Gender Affinity ', Journal of Small Business Management, vol. 59, no. 2, pp. 280-311 . https://doi.org/10.1080/00472778.2020.1844487
This study explores the role played by gender in lending transactions and specifically its effects on the loan portfolio credit risk of microfinance institutions (MFIs). Using a multicountry data set of developing countries, where MFIs mainly operate
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dff9f8675eafce25c054988015ac1ec7
https://hdl.handle.net/1983/becc69bb-2fe2-4faa-91bb-a2ae91f35ee5
https://hdl.handle.net/1983/becc69bb-2fe2-4faa-91bb-a2ae91f35ee5