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1 |
Material Type: Article
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Board leadership structure and human capital disclosure: Role of independent directorsEuropean research on management and business economics, 2023-09, Vol.29 (3), p.1-12, Article 100224 [Peer Reviewed Journal]2023 The Author(s) ;ISSN: 2444-8834 ;EISSN: 2444-8842 ;DOI: 10.1016/j.iedeen.2023.100224Full text available |
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Material Type: Article
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Does good local governance improve subjective well-being?European research on management and business economics, 2022-05, Vol.28 (2), p.1-10, Article 100192 [Peer Reviewed Journal]2021 The Author(s) ;ISSN: 2444-8834 ;EISSN: 2444-8842 ;DOI: 10.1016/j.iedeen.2021.100192Full text available |
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Material Type: Article
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Women leading the audit process and audit fees: A European studyEuropean research on management and business economics, 2023, Vol.29 (1), p.1-13, Article 100206 [Peer Reviewed Journal]2022 The Authors ;ISSN: 2444-8834 ;EISSN: 2444-8842 ;DOI: 10.1016/j.iedeen.2022.100206Full text available |
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Material Type: Article
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Positioning of accounting research: Evidence from the Colombian universitiesEstudios gerenciales, 2022-07, Vol.38 (164), p.279-293 [Peer Reviewed Journal]2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;DOI: 10.18046/j.estger.2022.164.5028Full text available |
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Material Type: Article
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Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of tradeEuropean research on management and business economics, 2020-05, Vol.26 (2), p.78-86 [Peer Reviewed Journal]2020 AEDEM ;ISSN: 2444-8834 ;EISSN: 2444-8842 ;DOI: 10.1016/j.iedeen.2020.04.001Full text available |
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Material Type: Article
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Integración del reconocimiento contable en la implementación de los Sistemas de Gestión de Seguridad y Salud en el TrabajoRevista GEON: Gestión - Organización - Negocios, 2020, Vol.7 (2), p.1-12 [Peer Reviewed Journal]LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2346-3910Digital Resources/Online E-Resources |
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Material Type: Article
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Integración del reconocimiento contable en la implementación de los Sistemas de Gestión de Seguridad y Salud en el TrabajoRevista geon, 2020-10, Vol.7 (2), p.1-12 [Peer Reviewed Journal]ISSN: 2346-3910 ;EISSN: 2346-3910 ;DOI: 10.22579/23463910.210Full text available |
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8 |
Material Type: Article
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Relationship between leadership style, encouragement of budgetary participation and budgetary participationEstudios gerenciales, 2019-01, Vol.35 (150), p.27-37 [Peer Reviewed Journal]2019. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0123-5923 ;DOI: 10.18046/j.estger.2019.150.2974Full text available |
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9 |
Material Type: Article
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The Use of Fair Value Measurement in Financial Reporting: A Literature ReviewEstudios de economía aplicada, 2018-05, Vol.36 (2), p.489-514Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;ISSN: 1697-5731 ;EISSN: 1697-5731Full text available |
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10 |
Material Type: Article
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Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firmsEstudios gerenciales, 2019-10, Vol.35 (153), p.416-428 [Peer Reviewed Journal]2019. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;EISSN: 0123-5923 ;DOI: 10.18046/j.estger.2019.153.3374Full text available |
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11 |
Material Type: Article
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Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companiesEstudios gerenciales, 2017-01, Vol.33 (142), p.24-38 [Peer Reviewed Journal]2016 Universidad ICESI ;Copyright Universidad Icesi Jan/Mar 2017 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;DOI: 10.1016/j.estger.2016.10.007Full text available |
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12 |
Material Type: Article
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Effects of IFRS 16 on Key Financial Ratios of Spanish CompaniesEstudios de economía aplicada, 2018-05, Vol.36 (2), p.385-406Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;EISSN: 1697-5731Full text available |
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13 |
Material Type: Article
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Estimating a Credit Rating for Accounting Purposes: A Quantitative ApproachEstudios de economía aplicada, 2018-05, Vol.36 (2), p.459-488Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;EISSN: 1697-5731Full text available |
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14 |
Material Type: Article
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Fundamentos teóricos para la construcción de un modelo de contabilidad socialPerfil de coyuntura económica, 2015-12 (26), p.115-134ISSN: 1657-4214 ;DOI: 10.17533/udea.pece.n26a04Full text available |
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15 |
Material Type: Article
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Does IFRS 9 Consider Financial Statement Users’ Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCIEstudios de economía aplicada, 2018-05, Vol.36 (2), p.515-536Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;EISSN: 1697-5731Full text available |
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16 |
Material Type: Article
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Detección de fraude financiero mediante redes neuronales de clasificación en un caso real españolEstudios de economía aplicada, 2016-09, Vol.34 (3), p.683Copyright Estudios de Economía Aplicada Aug 2016 ;ISSN: 1133-3197 ;EISSN: 1697-5731Full text available |
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17 |
Material Type: Article
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Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométricoEstudios gerenciales, 2021-07, Vol.37 (160), p.492-505 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;DOI: 10.18046/j.estger.2021.160.4000Full text available |
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18 |
Material Type: Article
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Control interno y competitividad organizacionalLúmina (Universidad de Manizales. En línea), 2015-01, Vol.16 (16), p.194-213 [Peer Reviewed Journal]2015. This work is published under http://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0123-4072 ;ISSN: 2619-6174 ;EISSN: 2619-6174 ;DOI: 10.30554/lumina.16.1674.2015Full text available |
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Material Type: Article
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Impacto del revenue management en los sistemas de control de gestiónRevista Facultad de Ciencias Económicas: Investigación y Reflexión, 2016-06, Vol.24 (1)LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0121-6805Digital Resources/Online E-Resources |
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20 |
Material Type: Article
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The role of Politics and Economics in the International Financial Reporting Standards (IFRS) AdoptionEstudios de economía aplicada, 2018-05, Vol.36 (2), p.407-428Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;EISSN: 1697-5731Full text available |