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REVELACIÓN DE INFORMACIÓN SOBRE CLIENTES, COMUNIDAD, EMPLEADOS Y MEDIO AMBIENTE EN LAS ENTIDADES FINANCIERAS ESPAÑOLAS A TRAVÉS DE LAS MEMORIAS DE RESPONSABILIDAD SOCIAL CORPORATIV...

Rodríguez Gutiérrez, Pablo; García, Fuentes; José, … - In: Investigaciones Europeas de Dirección y Economía de … 19 (2013) 3, pp. 180-187

El objetivo del presente trabajo es analizar el fenómeno de la responsabilidad social corporativa (RSC) en el sector bancario español a través las memorias de responsabilidad social. Partiendo de la teorías de la legitimidad y de la teoría stakeholder se justifica el empleo de la RSC para...

Persistent link: https://www.econbiz.de/10010850477

Propuesta metodológica para establecer un índice de cultura organizacional a través del capital intelectual

HOLGADO, TRILLO; Amalia, María; ESPEJO MOHEDANO, Roberto - In: Estudios de Economía Aplicada 26 (2008) Agosto, pp. 105-118

In an increasingly globalized and competitive world, where intangibles could explain to eighty per cent of the value in the firms, the culture turns out essential in many organizations becoming a differentiating factor that boosts competitiveness. It is considered as a discrimination element...

Persistent link: https://www.econbiz.de/10005079095

Disclosure on intellectual capital in annual reports of Nasdaq OMX Baltic-listed companies

Ramanauskaitė, Agnė; Laginauskaitė, Marija Rita - In: Mokslo darbai / Ekonomika 93 (2014) 4, pp. 135-156

Persistent link: https://www.econbiz.de/10010489851

EL CAPITAL RELACIONAL DE LAS COOPERATIVAS DE CRÉDITO EN ESPAÑA: UN ESTUDIO CUALITATIVO DE SUS INTANGIBLES SOCIALES MEDIANTE EL ANÁLISIS DELPHI / THE RELATIONAL CAPITAL OF THE CREDI...

SEGUÍ-MAS, Elies; IZQUIERDO, Ricardo J SERVER - In: Articulos de REVESCO Revista de Estudios Cooperativos, Primer Cuatrimestre, pp. 107-131

Especialmente en el caso de las cajas de ahorro, el capital social ha sido recurrentemente utilizado para explicar la aportación que ciertas entidades bancarias realizan al desarrollo económico y social de sus territorios de actuación. Las cooperativas de crédito, como organizaciones...

Persistent link: https://www.econbiz.de/10008548963

Una revisión de conjunto de la economía de los intangibles

PULIDO SAN ROMÁN, Antonio - In: Estudios de Economía Aplicada 26 (2008) Agosto, pp. 29-42

The article intends to provide a global vision of the broad and heterogeneous field of intangible capital and its different components and approaches. Some basic concepts are examined, such as those of intellectual, human or technological capital from a business and macroeconomic perspective....

Persistent link: https://www.econbiz.de/10005737091

Intellectual capital disclosures by Indian and Australian information technology companies

Joshi, Mahesh; Singh Ubha, Dharminder; Sidhu, Jasvinder - In: Journal of Intellectual Capital 13 (2012) 4, pp. 582-598

. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different … method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia … identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a …

Persistent link: https://www.econbiz.de/10014875630

INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" METHODOLOGY AND DISCUSSION OF RESULTS

Victoria, Bogdan; Judit, Platon; Nicoleta, Popa Dorina - In: Annals of Faculty of Economics 1 (2011) 2, pp. 466-476

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the … period and calculate an intellectual capital disclosure index. Looking at the figures we can conclude that only 50% of … information that refers to relational capital. The intellectual capital voluntary disclosure index for the 2005-2009 years for the …

Persistent link: https://www.econbiz.de/10009650838

IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY-

Adriana, Tiron - Tudor; Szilvester, Fekete; Maria, … - In: Annals of Faculty of Economics 1 (2011) special, pp. 289-295

This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It … involve estimating and establishing an econometric model in which is assumed that disclosure index for information required by …. International accounting literature presents a series of studies on the subject of compliance with IAS disclosure requirements …

Persistent link: https://www.econbiz.de/10009366141

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MALAYSIA: AN ANALYSIS OF ANNUAL REPORTS OF KLSE LISTED COMPANIES

Ahmad, Nik Nazli Nik; Sulaiman, Maliah; Siswantoro, Dodik - In: IIUM Journal of Economics and Management 11 (2003) 1, pp. 51-86

Our paper focuses on corporate social responsibility (CSR) disclosures made by 98 listed companies, across industries. Content analysis methodology was used. The purpose of our study is to examine the incidence of CSR disclosures in annual reports. Studies on CSR disclosures in developing...

Persistent link: https://www.econbiz.de/10008629559

Women directors and disclosure of intellectual capital information

Tejedo-Romero, Francisca; Lima Rodrigues, Lúcia; … - In: European Research on Management and Business Economics … 23 (2017) 3, pp. 123-131

women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information … significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving … requirements relating to disclosure by capital market regulators. …

Persistent link: https://www.econbiz.de/10012115936