A5055483554- Auditing, Earnings Management, Governance
- Accounting and Financial Management
- Financial Reporting and Valuation Research
- Finance, Taxation, and Governance
- Corporate Finance and Governance
- Political Influence and Corporate Strategies
- Corporate Taxation and Avoidance
- Forensic and Genetic Research
- Financial Markets and Investment Strategies
- Business, Education, Mathematics Research
- Intellectual Capital and Performance Analysis
- Genetic diversity and population structure
- Legal processes and jurisprudence
- Archaeology and ancient environmental studies
- Cancer-related gene regulation
- Pleistocene-Era Hominins and Archaeology
- Archaeological and Geological Studies
- Evolution and Paleontology Studies
- Latin American Legal and Economic Studies
- Comparative International Legal Studies
- Forensic Anthropology and Bioarchaeology Studies
- Accounting Education and Careers
- Housing Market and Economics
- Environmental DNA in Biodiversity Studies
- COVID-19 Pandemic Impacts
Universitat de València
2001-2024
Lobbying is an essential part of the International Accounting Standards Board (IASB) standard-setting process. There still much to learn, however, about key aspects roles played and arguments employed by various constituents when lobbying practices do occur. This paper focuses on regulation share-based payments. As these transactions were under-regulated before Financial Reporting Standard (IFRS) 2, we expect that strong debate occurred during 1990s resulted in conflicting opinions this...
Recently, a new dimension has been added to research in accounting harmonization by studying the effects of practices and regulations on share price return movements. Although there is an agreement mutual recognition European stock markets financial statements adapted directives, differences between countries are still great. The objective this study investigate value relevance alternative measures (earnings book value) constructed under different systems Europe. We through relationship...
This paper investigates the role of due process in legitimizing International Accounting Standards Board (IASB) and uses development IFRS 17-Insurance Contracts (IASB, 2017a) as a case study. It examines stakeholders' participation assesses IASB's responsiveness to views expressed comment letters. focuses on changes recognition, valuation, disclosure during 10-year process, which Financial (FASB) played relevant role. For input through-put legitimacy analysis, we conduct content analysis...
A new Pleistocene paleontological site, Los Aprendices, located in the northwestern part of Iberian Peninsula area Moncayo (Zaragoza) is presented.The layer with fossil remains has been dated by amino acid racemization to 143.8 ± 38.9 ka (earliest Late or latest Middle Pleistocene).Five mammal species have identified assemblage: Crocuta spelaea (Goldfuss, 1823) Capra pyrenaica (Schinz, 1838), Lagomorpha indet, Arvicolidae indet and Galemys pyrenaicus (Geoffroy, 1811).The C. represent a...
RESUMENUno de los hechos más relevantes la investigación contable orientada hacía el mercado capitales durante última década ha sido, sin duda alguna, vuelta al análisis fundamental. Este hecho supuesto romper con una línea investigación, iniciada trabajo Ball y Brown [1968], donde se negaba validez dicho análisis. En nueva orientación deja lado perspectiva informativa para adoptar medición o valoración. medición, a través del llamado modelo EBO, reconcilia fundamental teoría valoración, en...
Este artículo analiza la relación entre las características del direccionamiento estratégico (DE) y rentabilidad financiera (ROE) de empresas sector turístico. Estudia correlación existente ambas variables en objeto tiene un alcance correlacional longitudinal. La muestra estuvo conformada por 290 turístico Colombia. A través análisis regresión múltiple con exógenas cualitativas el método Spearman, los resultados muestran que dentro atributos DE existen correlaciones positivas, negativas...
The multidisciplinary concept of Forensic Sciences has been consolidated in the last years integrating a wide spectrum professionals different disciplines.New areas work have opened, most them result should be interpreted by comparison with reference samples.This tries to briefly expose review laboratory sexual assaults casework and evaluate efficiency applied methodology two aspects, one techniques itself another which concerns between specimens analysed samples suspects.The absence Spain...
RESUMENBasado en los modelos de valoración tipo opción desarrollados por Burgstahler y Dichev [1997] Zhang [2000], el presente trabajo tiene objeto la validación empírica para caso español las predicciones que se derivan ambos torno a relación entre valor mercado una empresa beneficio fondos propios misma. En consonancia con teóricas, encuentro que: i) dado un nivel propios, es función creciente del (excepto cuando éste signo negativo); ii) beneficio, crece conforme aumentan empresas baja...