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Aspectos relevantes para el diseño de planes de salud sostenibles orientados a los grupos de interés. Una propuesta basada en la Guía ISO 26000: 2010
(Ministerio de Sanidad y Consumo, 2017)
Fundamentos
: Los planes de salud de las comunidades autónomas pue-
den incorporar criterios de desarrollo sostenible en su elaboración. No se
han realizado análisis al respecto o propuestas de elaboración ...
Targets’ earnings management and ownership decisions in M&A: Can less be more ?
(Elsevier, 2024)
In a sample of 1,097 European merger and acquisitions (M&A) deals, we find that the targets
exhibiting higher levels of accruals earnings management (AEM) relate to lower ownership stakes
offered by acquirers. Real ...
Stakeholder engagement in sustainability reporting in higher education An analysis of key internal stakeholders' expectations
(Emerald, 2018)
Purpose
The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle ...
Female Institutional Directors on Boards and Firm Value
(Springer, 2016-07-18)
The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous ...
Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions
(SAGE Publications, 2019)
The influence of different national contexts, including the effects of cultural environments,
on corporate environmental disclosure practices has yet to be properly addressed in the
literature. The purpose of this research ...
Self-regulated learning and the role of ePortfolios in business studies
(Springer US, 2015)
Students’ work in ePortfolios was assessed through a case study supported by observation techniques and eQuestionnaires to gather data from a sample of eighty students over a period of 4 years (20 students per academic ...
Europeanization and the Soft Law Process of EU Corporate Governance: How has the 2003 Action Plan Impacted on National Corporate Governance Codes?
(John Wiley & Sons, Inc., 2016-01)
Europeanization addresses the impacts of EU (European Union) membership on national politics and policies. Over time, new policy processes have been developed, such as the use of soft law and the open method of co-ordination. ...
El enfoque de sostenibiliad en los planes de salud de las comunidades autónomas: el desarrollo sostenible como oportunidad
(Elsevier, 2016-05)
Objective
To determine the degree to which the health plans of the autonomous communities focus on the usual three dimensions of sustainability: economic, social and environmental, both in the general level of discourse ...
Disentangling permanent and transitory monetary shocks with a nonlinear Taylor rule
(De Gruyter, 2021)
This article provides an estimation method to decompose monetary policy innovations into persistent and transitory components using the nonlinear Taylor rule proposed in Andolfatto, Hendry, and Moran (2008) [Are inflation ...
The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
(Emerald, 2008)
Purpose – This paper examines the impact of the new, revised International Standard on
Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’
reports.
Design/methodology/approach – ...