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The conservatism, secrecy and financing options from the perspective of Portuguese preparers of financial statements
Albuquerque, Fábio de; Quirós, Joaquín Texeira - In: Journal of finance and investment analysis 1 (2012) 3, pp. 197-216
This study was developed based on the theory of cultural relevance of accounting proposed by Baydoun and Willet [4] from the contributions originally released by Gray [16], which highlights the link between the accounting values and the practices that are materialized in the form, content and...
Persistent link: https://www.econbiz.de/10010079560
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The use of the DEA method for simultaneous analysis of the interrelationships among economic growth, environmental pollution and energy consumption
Bampatsou, Christina; Hadjiconstantinou, George - In: International journal of economic sciences and applied … 2 (2009) 2, pp. 65-86
temperate stabilization of environmental degradation. -- technical efficiency index ; sustainability ; energy consumption …
Persistent link: https://www.econbiz.de/10009958042
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R&D disappearance in the period of economic transformation in Poland
Sulmicki, Jan - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 4, pp. 66-75
Basing on official statistical data, the article presents changes in R&D taking place in Poland in 1975-2009. In 1975 the Polish centrally-planned economy held a strong position in Europe, especially if we measure it by the number of scientific and technical staff employed in research and...
Persistent link: https://www.econbiz.de/10009959728
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Economic and tourism indicators as a means of monitoring sustainable tourism : the case of inland Istria
Vojnovic, Nikola; Knezevic, Rade - In: UTMS journal of economics / University of Tourism and … 4 (2013) 2, pp. 213-230
This paper analyses indicators to study the sustainability of tourism in inland Istria, which comprises 24 …
Persistent link: https://www.econbiz.de/10010185788
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La gestión de los grupos de interés: una reflexión sobre los desafíos a los que se enfrentan las empresas en la búsqueda de la sostenibilidad empresarial
Gil Lafuente, Anna M.; Paula, Luciano B. - In: Revista de métodos cuantitativos para la economía y … 11 (2011), pp. 71-90
The management of stakeholders is becoming increasingly important to the corporate sustainability. The engagement of … stakeholders gives legitimacy to the company, generating trust and credibility. The enterprises that are seeking sustainability in … accountability for their actions. The sustainable company triggers continuous improvement and innovation and seeks for "social …
Persistent link: https://www.econbiz.de/10009957385
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Crisis and corporate social responsibility : threat or opportunity?
Souto, Belén Fernández-Feijóo - In: International journal of economic sciences and applied … 2 (2009) 1, pp. 36-50
The objective of this paper is to reflect on the consequences of the current economic and financial crisis on Corporate Social Responsibility (CSR), a concept of great importance nowadays. The core approach is the possible link between CSR and the crisis, if both elements can be combined. After...
Persistent link: https://www.econbiz.de/10009958036
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Macroeconomic effects on DJSI-World returns
Sariannidis, Nikolaos; Koskosas, Ioannis; Kartalis, Nikos; … - In: International journal of economic sciences and applied … 2 (2009) 2, pp. 95-110
One of the best known and highly regarded Socially Responsible Investing (SRI) indexes is the Dow Jones Sustainability …
Persistent link: https://www.econbiz.de/10009958040
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Marco conseptual de una cultura sistémica en las redes virtuales de fabricación global
Vilana Arto, J. R.; Rodríguez Monroy, Carlos - In: Investigaciones europeas de Dirección y Economía de … 16 (2010) 2, pp. 137-163
This paper analyzes the most relevant factors of organizational culture that appear in Global Manufacturing Virtual Networks (GMVNs). These organizations are formed by highly dynamic manufacturing companies, that may even be even competitors, which establish horizontal and vertical relations...
Persistent link: https://www.econbiz.de/10009958312
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El compartamiento financiero de las empresas socialmente responsables
Charlo Molina, M. J.; Moya Clemente, Ismael - In: Investigaciones europeas de Dirección y Economía de … 16 (2010) 2, pp. 15-25
, companies that compose the Spanish sustainability index FTSE4Good IBEX (as well as other IBEX indices) are examined. Two basic … ; socially responsible investment ; FTSE4Good IBEX ; sustainability index ; ethical alpha …
Persistent link: https://www.econbiz.de/10009958319
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Consejos de administración y potencial para la responsabilidad social de las empresas familiares no cotizadas Españolas
Cabrera Suárez, María Katiuska; Déniz Déniz, María … - In: Investigaciones europeas de Dirección y Economía de … 17 (2011) 3, pp. 47-67
This study focuses on the structure of the board of directors that is considered more suitable in terms of corporate social responsibility, and also on those contextual factors that could influence the socially responsible behavior of family firms. Empirical analysis on 535 non-listed Spanish...
Persistent link: https://www.econbiz.de/10009958351