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Publications (32)
A non-traditional type of financial asset, cryptocurrencies based on public blockchains are still little understood in their real-world behavior. Exogenous events such as cyber-attacks and their media coverage can strongly affect their supply and demand, adoption and usage, efficiency, and infrastructural development, thus influencing their price s...
p>Existe abundante legislación de carácter internacional y nacional que requiere incluir la perspectiva de género en la educación superior. Esta legislación viene motivada por la demanda social de evitar perpetuar la desigualdad de género. El objetivo de esta investigación es poner el foco en los estudios de economía y empresa en una universidad es...
This article analyses to what extent the social and solidarity economy (SSE), the aim of which is to prioritize people’s needs and well-being, can offer young people education-to-work transitions conditions and opportunities which are different from those in the conventional economy. The very nature of SSE means that it is especially suitable for c...
Purpose: This paper analyses new dynamics as teaching methodologies in the context of the degrees adapted to the EHEA. The aim of this study is double: to assess whether there is greater involvement in seminars with these new dynamics and to test if learning also experienced changes. Design/methodology/approach: To experiment with the introduction...
As companies and shareholders begin to note the potential repercussions of intangible assets upon business results, the inability of the traditional financial statement model to reflect these new ways of creating business value has become evident. Companies have widely adopted new management tools, covering in this way the inability of the traditio...
Investigaciones recientes muestran que los informes financieros están perdiendo relevancia.
Principalmente esto se debe a la creciente importancia estratégica de los activos intangibles.
Una posible solución es modificar las normativas contables de manera que los informes financieros
incluyan más activos intangibles generados internamente, pero ten...
From 2005 onwards, consolidated financial statements of listed European companies have to comply with IFRS (IAS). Many German companies began adopting those standards in the 1990s, on a voluntary basis, because of their need to access international capital markets. A broader and more dispersed investor community could be achieved only by accepting...
The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 197...
The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 197...
Purpose
– The purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three‐year period from 2000 to 2002.
Design/methodology/approach
– Content analysis methodology was applied to the annual reports of 12 Spanish companies over a thre...
Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company. A possible solution is to modify accounting standards so that statements include more self-generated intangible assets, taking into account with their inherent risk and diffi...
Los escándalos contables han reavivado el
interés en combatir la contabilidad creativa. Este
artículo analiza la naturaleza de esta problemática
y los aspectos de la normativa que la afectan.
Incluye el ejemplo de una empresa real para visualizar
los efectos que los maquillajes contables,
amparados en la normativa contable española y
en las Normas...
En este se artículo exploran las relaciones entre determinadas variables culturales y la contabilidad de gestión. En concreto, se plantean algunas proposiciones sobre cómo se puede relacionar la práctica de la contabilidad de gestión con la evolución de las dimensiones culturales de cada país. Para ello, se ha seleccionado el ejemplo de España que,...
After the accounting scandals that have taken place mainly in the United States during the last years, some Spanish leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. They argue that accounting regulation in Europe, and specifically in Spain, make more difficult the use of creative accounting pr...
The number of non-profit organizations has grown considerably over the last decades, however management control techniques are not being introduced with the same frequency as in lucrative organizations. The increased competition in this sector has created a growing interest in management control techniques but with little empirical research in the...
From the year of its foundation until 1997, REFC has been the only referred accounting journal in Spain. Published by the Spanish Association for Accounting and Business Administration (AECA), this journal is at the heart of the emergence of a distinctly Spanish academic accounting community. The study is based on a 15-year publication analysis of...
Es una tradición internacional que las principales revistas académicas sean objeto de estudios retrospectivos con motivo de la celebración de algún aniversario especial. Tras la publicación del número 100 de la Revista Española de Financiación y Contabilidad, este trabajo pretende aportar elementos descriptivos sobre los autores que han contribuido...
Research, teaching and service are the main activities carried out in almost all European universities. Previous research, which has been mainly centred in North-American universities, has found solid results indicating that research and teaching are not equally valued when deciding on faculty promotion. This conclusion creates a potential conflict...
'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded as unethical by most observers, a defence of creative accounting can be based on the ability of the users of accounts to identify bias in accounting poli...
During the 1990's studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use this data to identify five distinct aspects of national management accounting culture being: 1. The influence of regulations on official recommendations; 2. The source of management accountants; 3. Inf...
Gray (1988) has put forward a hypothesis on how a national accounting environment might reflect the cultural dimensions identified by Hofstede (1980, 1983). A number of studies have tested Gray's hypothesis, including one by Pourjalali and Meek (1995) which identified a match between changes in cultural dimensions and the accounting environment in...
Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We review the range of meanings that true and fair view can take at an international level and compare the experience of the United Kingdom w...
In Spain both accounting practice and accounting research have been strongly influenced by accounting practices developed in the English speaking world. This paper: 1) Summarizes a seminal English paper, the 'Corporate Report', that identified the potential for accounting reports to serve a wide range of users. 2) Identifies the ways in which Engli...
In 1990 a new Spanish 'Plan General de Contabilidad' (PGC) implemented the requirements of the EU 4th and 7th Directives in Spain. Included in the PGC is the requirement, derived from the 4th Directive, that accounts should present a 'true and fair view', in Spanish 'imagen fiel'. Where the term has been used in English speaking jurisdictions it ha...
This study presents a portrait of Spanish authors, citations and reviews in the accounting field. The research is composed by: a) The analysis of a questionnaire circulated to Spanish accounting academics. b) The analysis of authorship and citation to the main Spanish accounting reviews. The results offer some characteristics of Spanish accounting...
This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish accounting journals. The approach to these analyses is grounded in similar studies which have been carried out in the...
Resumen La aportación de información sectorial al análisis de estados fi-nancieros se perfila como un complemento indispensable a la hora de garantizar los resultados obtenidos de este análisis. En este traba-jo se plantea la utilidad del análisis sectorial estructurado en dos par-tes diferenciadas. En la primera parte, se enumeran las consideracio...
