Category: Contabilidad

  • 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)