Search results for "Reporting"
showing 10 items of 213 documents
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…
Calculation of NNTs in RCTs with time-to-event outcomes: A literature review
2008
Abstract Background The number needed to treat (NNT) is a well-known effect measure for reporting the results of clinical trials. In the case of time-to-event outcomes, the calculation of NNTs is more difficult than in the case of binary data. The frequency of using NNTs to report results of randomised controlled trials (RCT) investigating time-to-event outcomes and the adequacy of the applied calculation methods are unknown. Methods We searched in PubMed for RCTs with parallel group design and individual randomisation, published in four frequently cited journals between 2003 and 2005. We evaluated the type of outcome, the frequency of reporting NNTs with corresponding confidence intervals,…
A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Stu…
2014
In management literature, intellectual capital (IC) is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching IC organisational practices in specific contexts, in order to increase the understanding of the IC dynamics. By critically analysing …
Improving the Quality of the Comply or Explain Approach and Introducing Self-Monitoring Through Online Feedbacks
2017
Codes of corporate governance and comply or explain approach are always at the core of the European Union agenda. This paper will deal both with the evolution of codes of corporate governance across Europe, and with the 2014 Recommendation. The idea put forwards is that regulators, at both EU and national level, should mainly improve the environment where the comply or explain approach is applied and introduce a system of self-monitoring through online feedbacks only. Arguably, this proposal might offer Member States a light-touch way to comply with Art. 11 of the 2014 Recommendation laying down that “[i]n order to motivate companies to comply with the relevant corporate governance code or …
Sustainability Reporting in Latvia: Management Views
2017
Sustainability reporting in Latvia is a comparatively recent development. In spite of a growing number of companies undertaking different social responsibility activities, only few of them report this. Mostly, companies choose to communicate their sustainability activities through their web page. Mainly large companies with considerable environmental and social impact and listed joint-stock companies, which are required to do so by stock exchange regulation, undertake efforts to communicate their responsibility activities.
La rendición de cuentas y responsabilidad social en los gobiernos centrales: Alianza del Pacífico
2021
Este artículo tiene como objetivo describir la información que divulgan los gobiernos centrales de los países de la Alianza del Pacifico (AP), y los roles que estos asumieron en la promoción de la Responsabilidad Social (RS) mediante los informes de rendición de cuentas que fueron presentados por los presidentes de gobierno en el año 2017. El estudio se realizó mediante la técnica de análisis de contenido, utilizando como criterio de clasificación las categorías y los aspectos definidos en las guías para la presentación de informes de sostenibilidad del Global Reporting Initiative (GRI) relacionados con el sector público. Se concluye que los gobiernos centrales divulgan información relacion…
The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
2017
This paper analyses the effects on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by Spanish listed companies in January 2005. The lack of robustness in the previous evidence justifies analysing this issue from different perspectives. To this end, we use, for the first time in this context, Ahmed and Duellman’s methodology (J. Account. Econ., 2007). In its design, these authors consider the impact of growth options and other future incomes, controlling for the idiosyncratic factors that the literature has found to condition this type of conservatism. Additionally, beyond the pooled regression techniques usually used, we use econome…
Alla ricerca dei fattori rilevanti nell’adozione dei sistemi di gestione della performance nelle amministrazioni pubbliche territoriali. L’analisi di…
2013
La ricerca scientifica ha dimostrato che la gestione della performance nelle amministrazioni pubbliche sta oggi spostando il proprio focus dalla mera attività di raccolta e rendicontazione di dati alla generazione di informazioni atte a supportare la formulazione di decisioni. L’analisi comparativa dei casi di studio analizzati in questo articolo mira ad identificare i fattori critici sottostanti alla progettazione e all’utilizzo dei sistemi di gestione della performance nelle amministrazioni regionali. Da questa analisi emerge che alcune variabili risultano essenziali ai fini di un’efficace adozione dei sistemi di performance management. Tra queste variabili sono annoverabili: il ruolo del…
Sensory and affective components of symptom perception: A psychometric approach
2018
Psychological accounts of symptom perception put forward that symptom experiences consist of sensory-perceptual and affective-motivational components. This division is also suggested by psychometric studies investigating the latent structure of symptom reporting. To corroborate the view that the general and symptom-specific factors of a bifactor model represent affective and sensory components, respectively, we performed bifactor models applying confirmatory factor analytic approaches to the Patient Health Questionnaire-15 and the Checklist for Symptoms in Daily Life completed by 1053 undergraduate students. Additionally, we explored the association of latent factors with negative affectivi…
Linear fusion of interrupted reports in cooperative spectrum sensing for cognitive radio networks
2015
Interrupted reporting has recently been introduced as an effective method to increase the energy efficiency of cooperative spectrum sensing schemes in cognitive radio networks. In this paper, joint optimization of the reporting and fusion phases in a cooperative sensing with interrupted reporting is considered. This optimization aims at finding the best weights used at the fusion center to construct a linear fusion of the received interrupted reports, jointly with Bernoulli distributions governing the statistical behavior of the interruptions. The problem is formulated by using the deflection criterion and as a nonconvex quadratic program which is then solved for a suboptimal solution, in a…