Empresa: Envíos recientes
Mostrando ítems 61-80 de 633
Auditor-provided tax services and tax avoidance: evidence from Spain
We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available ...
Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13
Disclosures in notes have been criticized by practitioners for being unwieldy and contributing little to the quality of the financial information. This study presents evidence on the association between disclosure quality, ...
Increasing integrative negotiation in European organizations through trustworthiness and trust
Integrative negotiation in which employers and employees create value is a major necessity in the current challenging context. Collective labor negotiations in organizations are traditionally focused on mostly distributive ...
Undergraduate students' perceptions of the development of generic competences and their relevance to the engineering profession
Generic competences are essential for engineers' career advancement. However, different approaches for managing these competences across educational programmes in engineering exist. Our research aimed to explore the ...
Impact of emerging technologies in banking and finance in Europe: A volatility spillover and contagion approach
The empirical evidence suggests that stock returns in the emerging technology environment exhibit high stock return volatility. The fundamental aim of the article is to investigate the dynamic, time series properties of ...
La terminologia comptable de les Normes internacionals d'informació financera (NIIF)
En una època de crisi econòmica com la que estem patint, la terminologia té una importància cabdal. La majoria dels economistes opinen, quan el que necessitem és que diagnostiquin. I en aquesta fase de la crisi no tenim ...
The development of sustainable entrepreneurship research field
Sustainable entrepreneurship has received substantial recognition from academics and practitioners in the last decade, with a noticeable and rapidly increases of publications on the topic. Through bibliometric techniques ...
Uso del videomarketing en tiempos de la Covid-19: estrategias del sector de la moda
La consolidación de plataformas con capacidad para desarrollo de contenidos de video ha impulsado de manera significativa la manera cómo las marcas de moda trabajan sus estrategias de comunicación. Este artículo tiene el ...
Startup accelerators as an open environment: The impact on startups' innovative performance
Accelerator programs are emerging in recent years as a new model of startup assistance. However, despite the rapid proliferation of such programs, academic literature on the topic is surprisingly scarce. In particular, ...
La responsabilidad social de las multinacionales y el respeto de los derechos humanos a propósito de los informes presentados por el representante especial del Secretario General de Naciones Unidas (RESG) sobre derechos humanos y corporaciones transnacionales y otras empresas.
Este artículo se plantea como una revisión del proceso que se inició a partir de las “Normas sobre las responsabilidades de las transnacionales y otras empresas comerciales respecto a los derechos humanos” que aunque ...
Online cheaters: Profiles and motivations of internet users who falsify their data online
The digital environment, which includes the Internet and social networks, is propitious for digital marketing. However, the collection, filtering and analysis of the enormous, constant flow of information on social networks ...
Quantum Monte Carlo simulations for estimating FOREX markets: A speculative attacks experience
The foreign exchange markets, renowned as the largest financial markets globally, also stand out as one of the most intricate due to their substantial volatility, nonlinearity, and irregular nature. Owing to these challenging ...
When Trust in the Leader Matters: The Moderated-Mediation Model of Team Performance and Trust
This study contributes to the sport and team literature by exploring the conditions in which trust in a leader translates into trust in a team and subsequent team performance. Findings from 709 athletes in 74 basketball ...
Six Decades of international business Research: Where Next?
This article portrays the evolution of international business (IB) literature. We review the main issues and theoretical assumptions that have dominated research in the IB field during the last sixty years. Moreover, on ...
Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms' managers. Lengthy audit engagements are viewed as a main threat to preserve ...
The relationship between employee propensity to innovate and their decision to create a company
The main objective of this paper is to analyze the relationship between the decisions by employees' to initiate a new venture, whilst continuing in employment. Based on survey data collected from employees working for a ...
Incidencia de internet en el proceso de decisión de compra
La penetración de Internet en los hogares, así como el uso del smartphone y otros dispositivos portátiles, tanto dentro como fuera del hogar, está introduciendo cambios a lo largo de todo el proceso de decisión de compra ...
La situació de la formació d'accés dels futurs auditors
Des de la creació de la Comunitat Econòmica Europea s'ha mostrat un especial interès per resoldre l'assumpte de la manca d'homogeneïtat del sistema formatiu universitari, marcat també pels múltiples aspectes culturals ...
Estrategias para compras sostenibles desde la lógica difusa y la teoría de los grupos de interés
El involucramiento con los grupos de interés es cada vez más importante para la sostenibilidad empresarial, lo que se puede verificar a través de estudios científicos. Las empresas buscan la sostenibilidad como una estrategia ...
New aggregation operators for decision-making under uncertainty: an applications in selection of entrepreneurial opportunities
The main aim of this paper is to study how economic environment and logic reasoning guidance the decision-making process to start-up a new business by potential entrepreneurs. The study proposes a new method using the ...
