Corporate social responsibility (CSR) meaning the active and voluntary contribution of firms to enhance welfare, is achieving a greater importance in Business administration as an intangible asset which management generates competitive advantages and promotes sustainable development. This work...

Corporate social responsibility (CSR) meaning the active and voluntary contribution of firms to enhance welfare, is achieving a greater importance in Business administration as an intangible asset which management generates competitive advantages and promotes sustainable development. This work...

According to the new accounting regulation in Spain, start-up and other deferred costs are no longer recognized in the balance sheet, since they do not accomplish the definition of assets included in the conceptual framework of accounting. In this work we intend to measure the relative weight of...

In recent years universities have undergone structural changes, with the objective of harmonizing the European Higher Education System. This process has culminated with the entry into the European Higher Education Area (EHEA). This study makes two key contributions. First, it provides an...