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1
Board leadership structure and human capital disclosure: Role of independent directors
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Board leadership structure and human capital disclosure: Role of independent directors

European 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.2023.100224

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2
Does good local governance improve subjective well-being?
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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.2021.100192

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3
Women leading the audit process and audit fees: A European study
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Women leading the audit process and audit fees: A European study

European 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.2022.100206

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4
Positioning of accounting research: Evidence from the Colombian universities
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Positioning of accounting research: Evidence from the Colombian universities

Estudios 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.2022.164.5028

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5
Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of trade
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Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of trade

European 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.2020.04.001

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6
Integración del reconocimiento contable en la implementación de los Sistemas de Gestión de Seguridad y Salud en el Trabajo
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Article
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Integración del reconocimiento contable en la implementación de los Sistemas de Gestión de Seguridad y Salud en el Trabajo

Revista 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: 2346-3910

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7
Integración del reconocimiento contable en la implementación de los Sistemas de Gestión de Seguridad y Salud en el Trabajo
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Article
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Integración del reconocimiento contable en la implementación de los Sistemas de Gestión de Seguridad y Salud en el Trabajo

Revista geon, 2020-10, Vol.7 (2), p.1-12 [Peer Reviewed Journal]

ISSN: 2346-3910 ;EISSN: 2346-3910 ;DOI: 10.22579/23463910.210

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8
Relationship between leadership style, encouragement of budgetary participation and budgetary participation
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Article
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Relationship between leadership style, encouragement of budgetary participation and budgetary participation

Estudios 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.2019.150.2974

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9
The Use of Fair Value Measurement in Financial Reporting: A Literature Review
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The Use of Fair Value Measurement in Financial Reporting: A Literature Review

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.489-514

Copyright 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: 1697-5731

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10
Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms
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Article
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Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms

Estudios 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.2019.153.3374

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11
Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies
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Article
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Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies

Estudios 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.2016.10.007

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12
Effects of IFRS 16 on Key Financial Ratios of Spanish Companies
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Article
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Effects of IFRS 16 on Key Financial Ratios of Spanish Companies

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.385-406

Copyright 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: 1697-5731

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13
Estimating a Credit Rating for Accounting Purposes: A Quantitative Approach
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Article
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Estimating a Credit Rating for Accounting Purposes: A Quantitative Approach

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.459-488

Copyright 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: 1697-5731

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14
Fundamentos teóricos para la construcción de un modelo de contabilidad social
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Article
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Fundamentos teóricos para la construcción de un modelo de contabilidad social

Perfil de coyuntura económica, 2015-12 (26), p.115-134

ISSN: 1657-4214 ;DOI: 10.17533/udea.pece.n26a04

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15
Does IFRS 9 Consider Financial Statement Users’ Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI
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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 OCI

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.515-536

Copyright 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: 1697-5731

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16
Detección de fraude financiero mediante redes neuronales de clasificación en un caso real español
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Article
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Detección de fraude financiero mediante redes neuronales de clasificación en un caso real español

Estudios de economía aplicada, 2016-09, Vol.34 (3), p.683

Copyright Estudios de Economía Aplicada Aug 2016 ;ISSN: 1133-3197 ;EISSN: 1697-5731

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17
Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico
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Article
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Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico

Estudios 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.2021.160.4000

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18
Control interno y competitividad organizacional
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Article
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Control interno y competitividad organizacional

Lúmina (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.16.1674.2015

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19
Impacto del revenue management en los sistemas de control de gestión
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Article
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Impacto del revenue management en los sistemas de control de gestión

Revista 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: 0121-6805

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20
The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption
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The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.407-428

Copyright 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: 1697-5731

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