Usefulness of fair valuation of biological assets for cash flow prediction

The influence of the trade-off between profitability and future increases in sales on cost stickiness

Factores influyentes en las citaciones en contabilidad: un análisis de la REFC

Accrual management as an indication of money laundering through legally registered Mafia firms in Italy

The influence of the trade-off between profitability and future increases in sales on cost stickiness

The interaction effects of firm and partner tenure on audit quality

The impact of absorbed and unabsorbed slack on firm profitability: Implications for resource redeployment

Effects of Quality Management on Hospitality Performance in Different Contexts

Labor Tax Avoidance and its Determinants: The Case of Mafia Firms in Italy

Does the informational role of the Annual General Meeting depend on a country’s legal tradition?

Impact of sustainable management policies on tourism companies’ performance: the case of the metropolitan region of Madrid

Estudio económico y contable de la compañía general de tabacos de filipinas

Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain

(EN) L’anàlisi de l’empresa a partir del valor afegit

Algunas consideraciones sobre el proceso de reestructuración en las cajas de ahorro españolas: una referencia al caso alemán

Detection Model of Legally Registered Mafia Firms in Italy

Empirical analysis of the incidence of accidents in the workplace on firms’ financial performance

La terminologia comptable de les Normes internacionals d’informació financera (NIIF)

(EN) A Fresh Approach to Context Influence, Development and Performance in Environmental Management

(EN) El nuevo concepto de valora razonable: desarrollo e implicaciones prácticas

(EN) El nuevo concepto de valor razonable en la normativa internacional: novedades e implicaciones prácticas

Audit firm tenure and qualified opinions: New evidence from Spain

Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the Spanish market

Propuesta de un sistema de cuantificación de activos intangibles

(EN) El Nuevo concepto de valor razonable: desarrollo e implicaciones para la auditoría de cuentas

La aplicación de los modelos de manipulación de resultados a las PYMES españolas

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

Accounting research: a critical view of the present situation and prospects

Ex-Dividend Day Returns when Dividend and Capital Gains are Taxed at the Same Rate

El capital social mínimo cooperativo y la reforma contable

The influence of size on cost behaviour associated with tactical and operational flexibility

Revisión crítica de los modelos para la gestión y valorción de los intangibles (II)

Revisión crítica de los modelos para la gestión y valoración de intangibles (1ª parte)