Výsledky vyhledávání - "Susana Gago-Rodríguez"

Akademický článek

Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard

Autor: Susana Gago-Rodríguez, Tom Vikson

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 26, Iss 1 (2023)

Prior management accounting research has addressed how organizational culture may substitute or complement the use of decision-making and control of management accounting systems (MASs). However, this paper argues that not all organizational cultures

Externí odkaz: https://doaj.org/article/b15e7238d77b412e8cf1bc40965f303c

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Akademický článek

'We were the first to support a major is innovation'. Research into the motivations of spanish pioneers in XBRL

Autor: Tomas Escobar-Rodriguez, Susana Gago-Rodríguez

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 15, Iss 1 (2019)

Mediante un estudio de campo se analizan las razones por las que determinados pioneros apoyaron la introducción del estándar Extensible Business Reporting Language (XBRL) desde sus comienzos en España. Los pioneros españoles fueron capaces de vis

Externí odkaz: https://doaj.org/article/0c2223b919d942df9b9e78a2de5e1a4e

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Akademický článek

'We Were the First to Support a Major is Innovation'. Research into the Motivations of Spanish Pioneers in XBRL

Autor: Susana Gago-Rodríguez, Tomás Escobar-Rodríguez

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 15, Iss 1, Pp 91-108 (2012)

ABSTRACTWe conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain. The Spanish pioneers were able to visualize the possibilities of the

Externí odkaz: https://doaj.org/article/98b24ac54b2a42b59bb339fc99845ca4

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Denial of Corruption: Voluntary Disclosure of Bribery Information

Autor: Gilberto Márquez-Illescas, Manuel Núñez-Nickel, Susana Gago-Rodríguez

Publikováno v: e-Archivo. Repositorio Institucional de la Universidad Carlos III de Madrid
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This study explores the rationality behind firms’ decision to admit or deny their involvement in bribery when responding to confidential surveys conducted by international agencies (such as the World Bank). Specifically, we posit that firms’ relu

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::21f5d051614a972e54ca93571b99323a
https://doi.org/10.1007/s10551-018-3989-9

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Causal ambiguity: shape-flip between product market competition at industry level and voluntary disclosure

Autor: Gilberto Márquez Illescas, Manuel Núñez Nickel, Bing Guo, Susana Gago Rodríguez

Publikováno v: e-Archivo. Repositorio Institucional de la Universidad Carlos III de Madrid
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This paper analyses the moderating effect of causal ambiguity on the relation between product market competition (i.e. product substitution) and firms’ voluntary disclosure behaviour. Our empirical results show a ‘shape-flipping function’. That

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::76238c66cc999573d592207d96e0663e
http://hdl.handle.net/10016/34023

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Bribes and Audit Fees

Autor: Stavriana Hadjigavriel, María Gutiérrez Urtiaga, Susana Gago Rodríguez

Publikováno v: SSRN Electronic Journal.

We exploit the UK Bribery Act of 2010 to test whether the pricing of audit changes with the level of corruption/bribery in the firm’s business environment. Adopting a triple difference design, we show that affected firms operating in countries perc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::fcc2b853628eb20de92705184fa23e97
https://doi.org/10.2139/ssrn.3552122

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Bargaining power as moderator of the 'delay costs effect' in supply chain negotiations

Autor: Gilberto Márquez-Illescas, Susana Gago-Rodríguez, Manuel Núñez-Nickel

Publikováno v: e-Archivo. Repositorio Institucional de la Universidad Carlos III de Madrid
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This paper explores the extent to which bargaining power asymmetries among supply chain members moderate the effect that the delay costs of the setting exert on negotiation outcomes. First, we propose that the influence of delay costs on the initial

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8fb961935cd0a8d4f8cecf58f12d88a8
https://doi.org/10.1016/j.mar.2021.100737

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Autocratic tensions, cronyism, and the opacity of business information: party newspapers and circulation figures during the Francoist dictatorship (1939-1975)

Autor: Susana Gago-Rodríguez, Manuel Núñez-Nickel

Publikováno v: Business Ethics: A European Review. 26:80-95

Autocracies draw their political power from cronyism and organized repression. The opacity of business information (economic censorship) protects these regimes and their crony firms from any opposition. However, autocracies might also desire to elimi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::41ed3d2cf1da764844451082feb0b960
https://doi.org/10.1111/beer.12133

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