Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Susana Gago-Rodríguez"'
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
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
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
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
https://doi.org/10.1007/s10551-018-3989-9
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
http://hdl.handle.net/10016/34023
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
https://doi.org/10.2139/ssrn.3552122
Publikováno v:
e-Archivo. Repositorio Institucional de la Universidad Carlos III de Madrid
instname
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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
https://doi.org/10.1016/j.mar.2021.100737
Publikováno v:
Entrepreneurship and Sustainability Issues, Vol 11, Iss 1, Pp 164-177 (2023)
The article explores the effect of different leadership styles on behavioural outcomes and the use of accounting tools. Literature on clinicians' behaviours regarding the use of accounting tools is sparse, limited in scale, centred on nurses and lack
Externí odkaz:
https://doaj.org/article/0d12fdc0a1054b809dc44a014293b717
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
https://doi.org/10.1111/beer.12133
Publikováno v:
Management Decision. 54:1908-1928
Purpose The purpose of this paper is to evaluate whether trust and distrust in upper-level managers exert different influences on the budgetary proposals of middle managers. Such proposals involve different levels of managerial effort that impact ove
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::508e1abeb05b96bfae7532254383be29
https://doi.org/10.1108/md-10-2015-0480
https://doi.org/10.1108/md-10-2015-0480