Search results for "Revenue assurance"
showing 4 items of 4 documents
Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies
2012
Spain is the world's leading country as regards corporate social responsibility (CSR) reporting (KPMG, 2011). In addition, Spain is taking new initiatives with regard to environmental policy, sustainable development, and stakeholder engagement in accordance with Law 2/2011.This is why we choose Spain as the setting to analyze whether the determinants for external assurance posited by existing literature (industry, size, profitability, leverage) have an impact on the decision of companies to assure their CSR reports. Our study is a pioneer in the sense that it investigates the possible links between the auditor of the annual report and the provider of assurance. The results of this study ind…
Following the Money: Revenue Stream Constituents in Case of Within-firm Variation
2014
The idea of this paper stems from the perception that the concept of revenue stream requires clarification and further division to be applicable to businesses with high internal variation in their methods of capturing revenue. Current study sets out to investigate the concept of revenue stream through an overview of previous literature and a case study to demonstrate how revenue streams of a b2b (business-to-business) software service firm can be analyzed by elaborating the concept further. The aim is to answer the following research questions: 1) What are the relevant constituents of the revenue stream concept within a b2b software services firm? 2) How revenue stream as part of the busine…
Sustainability Development and the Quality of Assurance Reports: Empirical Evidence
2012
There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have a…
Software-as-a-Service Revenue Models
2013
This paper give an overview of the three main revenue models, focusing on the advantages and disadvantages for SaaS providers and their customers. Also identify the most effective revenue model for particular situations.