Zobrazeno 1 - 10
of 52
pro vyhledávání: '"Roberto García-Fernández"'
Autor:
Francisco J. Delgado, Elena Fernández-Rodríguez, Roberto García-Fernández, Manuel Landajo, Antonio Martínez-Arias
Publikováno v:
Financial Innovation, Vol 9, Iss 1, Pp 1-25 (2023)
Abstract In this study, we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions. This methodology allows us to deal with nonlinearities
Externí odkaz:
https://doaj.org/article/9393a0b5f6c54caaa1750b557c520aaa
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 18, Iss 2 (2019)
This paper aims to analyze the impact of auditor tenure on audit quality. The research is motivated by the absence of consensus in published works, and by the scarcity of studies carried out on non-profit organizations. Using a sample of 254 audits c
Externí odkaz:
https://doaj.org/article/f4d02784b29241348155b7fe200701df
Autor:
Roberto García-Fernández, Elena Fernández-Rodríguez, Antonio Martínez-Arias, Manuel Landajo, Francisco J. Delgado
Publikováno v:
Scopus
In this study, we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions. This methodology allows us to deal with nonlinearities detected
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::693327ea377af3368543e5180a10e0e6
https://doi.org/10.1186/s40854-022-00424-8
https://doi.org/10.1186/s40854-022-00424-8
Publikováno v:
Economic Modelling. 94:692-702
This paper studies the determinants of Effective Tax Rate (ETR) in emerging economies from a joint perspective, focusing on the BRICS (Brazil, Russia, India, China and South Africa) and MINT (Mexico, Indonesia, Nigeria and Turkey) countries. We consi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b44684598caa5d32b164f8bcc24f47f
https://doi.org/10.1016/j.econmod.2020.02.011
https://doi.org/10.1016/j.econmod.2020.02.011
Publikováno v:
Scopus
The authors gratefully acknowledge the financial support of the University of Oviedo ( PAPI-20-EMERG-10 ).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8ea83ebb2969de1c5ffe52af83c3b89d
https://doi.org/10.1016/j.ecosys.2023.101079
https://doi.org/10.1016/j.ecosys.2023.101079
Publikováno v:
Global Encyclopedia of Public Administration, Public Policy, and Governance ISBN: 9783030662516
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::633aef030608601d692b304c16f3ed36
https://doi.org/10.1007/978-3-030-66252-3_2362
https://doi.org/10.1007/978-3-030-66252-3_2362
Publikováno v:
2021 16th Iberian Conference on Information Systems and Technologies (CISTI).
Today is common the interest in monitoring the behavior of groups of different types in order to reach different objectives: improving individual and collective performance, tracing and monitoring, optimizing the performance of a task, pattern analys
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7b1870b84414a8cba87ccc59f162acd0
https://doi.org/10.23919/cisti52073.2021.9476415
https://doi.org/10.23919/cisti52073.2021.9476415
Autor:
Victor Corcoba, Enrique Jaimez, Lucia Menendez, Roberto García Fernández, David Martinez Alvarez, Prospero Moran, Xabiel G. Pañeda
Publikováno v:
WOS:000728828000001
RUO. Repositorio Institucional de la Universidad de Oviedo
instname
RUO. Repositorio Institucional de la Universidad de Oviedo
instname
En las fabricas de tamano mediano o grande es comun la presencia de vehiculos industriales realizando diferentes tareas. Las caracteristicas de estos vehiculos con brazos articulados y gran potencia los convierten en potenciales generadores de accide
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0e2abee9058f07ae7a515556393390c1
http://hdl.handle.net/10651/63844
http://hdl.handle.net/10651/63844
Publikováno v:
Scopus
RUO. Repositorio Institucional de la Universidad de Oviedo
instname
Sustainability, Vol 11, Iss 5, p 1441 (2019)
Sustainability
Volume 11
Issue 5
RUO. Repositorio Institucional de la Universidad de Oviedo
instname
Sustainability, Vol 11, Iss 5, p 1441 (2019)
Sustainability
Volume 11
Issue 5
This paper examines the effect of state ownership on the effective tax rates of Spanish companies. Using information regarding 3169 companies during the period of 2008&ndash
2014, we show that there are significant differences between the tax bu
2014, we show that there are significant differences between the tax bu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::99a678d099ff0133709f849835d86dee
http://hdl.handle.net/10651/52265
http://hdl.handle.net/10651/52265
Publikováno v:
Revista Galega de Economía, Vol 17, Iss 2, p 0 (2008)
Este trabajo analiza la situación económico-financiera del sector público empresarial dependiente del Estado y da a conocer los principales rasgos que lo caracterizan. Para ello, se calcula una batería de indicadores en el período 1996-2001, y s
Externí odkaz:
https://doaj.org/article/b9d933324d304ad990fe6c8898eb9100