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Showing papers in "Revista de Contabilidad in 2018"


Journal ArticleDOI
TL;DR: In this article, the authors analyzed the relationship between macroeconomic factors and countries' decision to adopt IFRS for SMEs and found that countries without a national set of financial accounting standards for SME, with experience of applying IFRS and a common law legal system are more likely to adopt it.

34 citations


Journal ArticleDOI
TL;DR: In this paper, the authors describe a teaching experience based on the use of a serious game in a Management Control course in higher education and assess the level of previously defined acquisition of competencies, both generic and specific, based on students' perception.

31 citations


Journal ArticleDOI
TL;DR: In this article, the attitudes and perceptions of business and accounting students toward corporate social responsibility and sustainability and what are the main variables for explaining differences in such attitudes and perception are examined.

25 citations


Journal ArticleDOI
TL;DR: In this article, the authors compare the costs of financial distress with the potential tax benefits of debt and non-debt tax shields, and find that the most conservative Spanish listed firms may not be acting suboptimally with respect to the tax advantage of debt financing.

18 citations


Journal ArticleDOI
TL;DR: In this paper, the authors studied whether local politicians' incentives to be corrupt are influenced by the wages they receive and/or their intention to run for next elections, and found that relatively higher wages do not reduce politicians’ incentives to commit corruption, while when politicians want to be reelected, corruption decreases.

18 citations


Journal ArticleDOI
TL;DR: Analysis of the online transparency of the top 100 Universities in the world and which factors influence the degree of online transparency achieved by these institutions finds that younger universities of greater size and which are privately funded are the ones most interested in utilizing web pages.

15 citations


Journal ArticleDOI
TL;DR: The article entitled "Accounting for intangibles: A Literature Review" as mentioned in this paper is by far the most read and cited article of all those I have published in international media; it has had 2064 readers and 303 citations [accessed on December 22nd, 2017].

13 citations


Journal ArticleDOI
TL;DR: In this paper, an encuesta of 342 empresas in Espana was conducted to identify caracteristicas de empresa that determinan the demanda de verificación de sostenibilidad.

12 citations


Journal ArticleDOI
TL;DR: In this paper, the authors conducted an electronic questionnaire and several interviews with municipal chief financial officers to investigate the institutional capacity of Spanish local governments prior to the adoption of the new accounting standard and found that few actions to build the necessary institutional capacity were undertaken in the period prior to its implementation.

10 citations


Journal ArticleDOI
TL;DR: In this paper, the impact of factors related to ownership, management and organizational culture on the performance of business groups created by Spanish and Moroccan companies was analyzed through a survey conducted in 2013, showing that performance, measured by profitability, is enhanced when there is a higher proportion of ownership by the Spanish family business, when a larger number of Moroccan managers, when the management approach is results-oriented and when decision taking is centralised.

9 citations


Journal ArticleDOI
TL;DR: In this article, the authors used indicators proposed in the Environmental Performance Index (EPI) based on two essential issues related to sustainable development: (i) environmental stresses on human health; (ii) protecting ecosystems and natural resources.

Journal ArticleDOI
TL;DR: In this article, the role of directors appointed by banks and those appointed by investment funds in the informativeness of accounting earnings in a low investor protection environment with a high presence of institutional directors was studied.

Journal ArticleDOI
TL;DR: In this paper, a trabajo is presented to investigate the effect of the rotación de socios on auditoria. But, as shown in Figueiredo et al., no demuestran evidencias evidencientes of the impact of such a change on the auditoria's performance.

Journal ArticleDOI
TL;DR: In this article, a taxonomy of research areas for auditing activity is presented, based on the model by the American Accounting Association (AAA), and a broad review is made to identify possible research lines within a general perspective, considering both technical matters, which challenge the professional job, and socioeconomic concerns, regarding the general interest of the audit activity.

Journal ArticleDOI
TL;DR: In this paper, a muestra of 920 empresas (81% pymes and 19% grandes) in the context of the recesion economica of 2008 was presented.

Journal ArticleDOI
TL;DR: In this article, an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit is proposed, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.