Search results for "ACCOUNTING"

Un análisis empírico del impacto de la regulación contable en el mercado de auditoría

2017

El objetivo de la presente tesis se centra en el estudio de la estructura del mercado de la auditoría así como en analizar el impacto económico que la regulación contable ejerce sobre determinados elementos del mercado de auditoría (honorarios y rentabilidad de las firmas de auditoría). A partir de la publicación del Reglamento europeo 1606/2002 se requirió a los grupos cotizados que formulasen sus estados financieros consolidados desde el 1 de enero de 2005, conforme a las Normas Internacionales de Información Financiera o NIIF. En España, la adaptación de las NIIF al resto de empresas, no se llevó a cabo hasta la aprobación del Nuevo Plan General Contable (NPGC) y del plan para pequeñas y…

Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation

2019

Abstract A concurrent session at the 2018 American Accounting Association Annual Meeting featured the panel discussion “Where is International Accounting Research Going? Issues Needing Further Investigation.” The panelists summarized major contributions from existing research in international accounting and highlighted the factors and areas that are in need of further investigation. This paper summarizes the panelists’ prepared remarks.

Comparative International Accounting

2003

The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain

1994

Abstract Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual model underlying our empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts. The paper provides evidence that the amount of detail in Spanish corporate annual reports and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.

Are we any good at protecting our societies and economies from the threat of economic crime and misconduct?

2019

PurposeThis paper aims to outline the Italian framework of rules against economic crime and to verify if Italian legislation provides for appropriate and effective measures according to own needs both at a national and European level.Design/methodology/approachThe paper uses a comparative approach by examining the European and Italian legal systems for finding analogies and differences between them.FindingsThe study has revealed the need of a greater international harmonisation of criminal laws and penalties as well as the transnationality of the economic crime cuts the chance of success of every national strategy, given that transnational criminals are encouraged by the awareness that thei…

Board Evaluation in Italian Listed Companies

2016

In the last decade performance evaluation of the Board of Directors has become a best practice at national and international level. Italy is an interesting area of analysis given the high concentration of ownership that characterizes companies, including listed companies. In this context the choices of governance that affect the level of disclosure, for which the expectation is to have a low level of disclosure on the practice of BE (Board Evaluation).The first purpose of this paper is to present a resume on the state of the art in terms of BE for Italian listed companies at 31st December 2012, in terms of presence/absence of the practice of disclosure and its more or less extensive disclos…

Drivers and dynamic processes for SMEs going global

2006

PurposeMany, if not most, small to medium‐sized enterprises (SMEs) are subject to the impacts of globalisation. This article seeks to explore the extra dimension of challenge to their already difficult environments when they have to venture into the world‐trade system.Design/methodology/approachRecent research undertaken separately by Polish, Italian, Norwegian and UK collaborators examined eight case studies of disparate smaller companies with international operations. This article brings together the common features found, and discusses them in terms of structural drivers and dynamic implications.FindingsResearch findings include the stretching of capabilities in supporting customers in u…

The Middle East Peace Process and the EU: Foreign Policy and Security Strategy in International Politics, by T.Ö. Kaya (London: I.B. Tauris, 2013, IS…

2015

The European Union as a laboratory of paradiplomacy in the context of international and domestic determinants of regions’ foreign activities

2019

The aim of this article is to propose an analytical framework of the EU as a laboratory of paradiplomacy in context of international and domestic determinants of the regions’ foreign activities. The article shades some light on the definitions of paradyplomacy, which allow to understand the ambiguity of the status of regions in international relations. Firstly, the dimensions and types of paradiplomacy are identified. Secondly, the discourse concerning international and domestic determinants of international engagement of regional governments is identified. Then, the framework of the EU as a laboratory of paradiplomacy is explained in the three subsequent parts. Firstly, the EU is referred …

Teaching Media and Methods in Marketing: European and North American Universities

2009

This article aims to examine the most widely used teaching media and methods in university education. To achieve this objective, international research has been carried out among 135 marketing teachers from North American and European universities. The study shows that North American teachers use more traditional media and participatory methods than European teachers.