Browsing by Tema "Accounting"

Now showing 1 - 20 of 67

50 Largest Companies: 2000-2005 Shareholder Value Creation in Latin America
(RELX Group (Netherlands), 2006) J. Ma Aznar Aznarez; Óscar E. Carbonell López; Pablo Fernández; Jose M. Carabias
A New Scope Proposal for the International Financial Reporting Standards for Small and Medium-Sized Entities
(Pontifical Xavierian University, 2013) Felipe Herranz-Martín; Rafael Bautista-Mesa; Horacio Molina‐Sánchez
A proposal for Measuring Value Creation by the intellectual capital in large Colombian companies
(2017) Patrícia González González
The aim of this paper was to evaluate 20 large Colombian companies in order to determine whether they were creating value from intellectual capital and, for this purpose, the Pulic Method was used to calculate the Value Added Intellectual Capital (VAIC). The methodology consisted of taking information from the statements of income of the companies analyzed to calculate the state of Added Value and from this state, calculate the efficiency indicators related to Human Capital, Structural Capital and Employed Capital, which allow the calculation of VAIC. The indices obtained were evaluated from a table of evaluation proposed by Pulic. The grades determined whether the analyzed companies are creating value from intellectual capital. The results show that the observed companies create value from intellectual capital. The level of association of the observed variables is high and the whole model can explain changes in the VAIC. It is concluded that is necessary to complete the companies’ diagnosis with analyzes that do not strictly correspond to the traditional format of financial indicators, but instead to create variants based on such information, as is the case of the Value Added State whereby it can evaluate the company’s intangible asset performance.
An Examination into the Disclosure, Structure, and Contents of Ethical Codes in Publicly Listed Acquiring Firms
(Springer Science+Business Media, 2013) Virgínia Bodolica; Martin Spraggon
Análisis empírico sobre las empresas que reportan en el marco de las IFRS en México
(LA Referencia, 2013) Ma. Enriqueta Mancilla-Rendón
El presente documento tiene como objetivoidentificar las empresas emisoras que cotizan en la BolsaMexicana de Valores y estudiar cuáles de ellas reportan suinformación financiera con base en la normatividad internacional,International Financial Reporting Standards(IFRS). El estudio se enlaza con el análisis documental delInstituto Nacional de Estadística y Geografía (INEGI, 2012)que muestra las mil empresas más grandes en México y, enparalelo, se vincula con las cien primeras trasnacionalesdel mundo. El resultado del estudio pone en evidencia larepresentatividad de las grandes empresas y las corporacionestrasnacionales que cotizan en la Bolsa Mexicana deValores que reportan información financiera con base enlas IFRS. Se trata de un estudio cualitativo, de diseño transeccionalexploratorio, con un alcance descriptivo de cortetransversal.
Application of Sharia Economic Principles of Qardh Agreements to E-Commerce: Study of Shopee Paylater Transactions
(UIR Press, 2023) Mufidatul Himmah; Sania
The presence of the Shopee application with the paylater feature is proof of world development in the field of technology that can provide convenience for consumers in shopping from anywhere and anytime. The provision of limits in technical payments can certainly also make it easier for consumers when shopping when they don't have money, by using the predetermined limit. This research aims to discuss the synchronization of the qard contract in Islamic transactions with the OJK protection system for Shopee pay later, which is often a topic of discussion for usury transactions. The method used in this research is descriptive qualitative, which describes the results of the research using explanations in words in detail or detail so that readers can understand the discussion that the researcher will raise through online research to find theories and use them wisely. This research is directed and focused on discussing library materials in the form of journals. The results of this research explain that shopee paylater is called qardh or loan contract. Shopee paylater which stipulates fines for late payments shows usury. This shows that there is continuous usury when users are late in paying bills that are due. Therefore, as smart consumers, we must be careful when using the Shopee PayLater feature to avoid delays in payments and usury.
Application of technical computer assisted audit in the prevention and detection of fraud
(2015) Evelio Hernandez Pascual
Discussed in this papers a group of CATTs (Computer Assisted Auditing Techniques) applied in financial institutions to prevent and detect fraud, these techniques can support areas such as Internal Audit or Risk for evidence of possible fraud and forming a line of defense against money laundering and laundering of illicit proceeds. Among the benefits that provide tools for data analysis are: to import databases from different platforms to work with large volumes of data (in many cases the entire population), using functions that detect evidence of errors or fraud, making processes with such immediacy that allows entering a stage of Continuous Auditing in the company. It is noteworthy that there are several tools for data analysis that allows you to perform the processes to be described later. However applications have been developed with Caseware IDEA version 9.2, for the facilities that this provides for non-specialists in Computer such as financial audit, they can generate their own internal control processes without having to rely on the services of the IT (Information Technology).
Auditoría en odontología como prevención de responsabilidad profesional por mala praxis
(2020) Hugo Eduardo Carvajal Oviedo; Pamela Indira Donaire Alcocer; Claudia Cecilia Echeverría Molina; Paola Eliana Céspedes Nava; Patricia Lizbeth Tango Ponce
In summary, dental auditing is an administrative activity carried out by a legally qualified dentist with full technical knowledge, insolvent or hired by a public or private company. He supervises optimizing the financial and technical resources used in the dental care of his beneficiaries, in order to provide the best possible care with the minimum of waste, observing the current legislation and encouraging the actors involved to participate in the efforts to use the resources available in a conscious and rational way, before, during and after the execution of the dental service itself.
Board Restructuring and Successful Demutualization: the Stock Exchanges
(Federal Reserve Bank of St. Louis) Laura Padilla Angulo; Laura Padilla Angulo
The conversion to for-profit structures, i.e. demutualization strategy, has been adopted by a large number of firms in order to face competition. While the literature focuses on testing the impact of demutualization on firm financial performance, little interest has focused on corporate governance restructuring. In this paper, we analyse changes in the composition of boards of directors using a sample of 14 demutualized stock exchanges to better understand the workings behind their successful conversion to for-profit firms. We find that following demutualization, exchanges have decreased board size and appointed more directors politically connected, directors with diversified professional experience and directors with regulatory and international experience. We also document that such corporate governance restructuring has contributed to improving exchange reputation.
Combined Approach of Mitigation and Adaptation Indicators to Establish a Monitoring and Reporting System for the Ndc Goals and the Biennial Transparency Report – Bolivia Case Study1
(RELX Group (Netherlands), 2025) Mauricio Ernesto Zaballa Romero; Oscar A. Paz Rada
Concepción formativa de valores en la carrera de Licenciatura en Contabilidad / Formative Conception of Values in the Accounting and Finance Career
(2017) Reinaldo García Blanco; Haydee Paula Paz Izquierdo; Teresa O`Reilly Morales; Yisel Gutiérrez Guerra
El artículo propone una concepción sobre la formación de valores en la carrera de Contabilidad con carácter estratégico-jerarquizado, desde las dimensiones académica, laboral e investigativa. Desde el punto de vista estratégico, se diseñan los valores principales de la carrera y se concibe su formación, sobre la base de tres etapas: formación y desarrollo de valores generales del encargo social, formación y desarrollo de valores profesionales y culminación de la formación y el desarrollo de los valores principales de la carrera, los cuales son elementos constituyentes del modo de actuación profesional.\n\nThe article proposes a conception about the formation of values in the career of Accounting with a strategic-hierarchical character, from the academic, labor and investigative dimensions. From the strategic point of view, the main values of the career are designed and its formation conceived, based on three stages: formation and development of general values of the social order, formation and development of professional values and culmination of the formation and The development of the main values of the career, which are constituent elements of the mode of professional performance.
Consideraciones básicas en la auditoría de estados financieros
(2013) M. Sayago-Gil
El objetivo de este trabajo es presentar las consideraciones básicas que se deben cumplir en la realización de una auditoría de estados financieros. Se destacan las fases que enmarcan el trabajo del\nauditor, partiendo de la definición de auditoría, su objetivo y la aplicación de las Normas Internacionales\nde Auditoría (NIAs). En conclusión, todo contador público que se dedique al trabajo de auditoría,\ndebe cumplir cada una de las fases, de manera que pueda emitir su dictamen, que puede ser limpio, con salvedades o negar su opinión respecto a los estados financieros del período que se examinó.
Continuous auditing to manage risks in payroll
(2016) Evelio Hernandez Pascual
Continuous analysis technique Audit as presented in this article to speed up the audit process aimed at reviewing controls, risk management and detection: fraud, suspicious and unusual transactions, errors, etc. The implementation is done by using CAATs (Computer Assisted Auditing Techniques) and a case of payroll where through the use of these techniques is facilitated illustrated: detecting variations on the basic wage, errors and / or fraud in the calculation of payable liquid and discovered “ghost” employees. With the use of Continuous Auditing the effectiveness of controls is maintained because being tested continuously and reporting the results to the occurrence of an event or shortly after treatment while the traditional audit the effectiveness increases after completing the work and deliver recommendations but decreases until the next audit.
Corporate Governance Mechanisms in Family Firms: Evidence from CEO Turnovers
(RELX Group (Netherlands), 2013) Maximiliano González; Alexander Guzmán; Carlos Pombo; María Andrea Trujillo Dávila
Corporate Lobbying and Us Federal Grants: Information in Exchange for Compensation
(RELX Group (Netherlands), 2023) Rodrigo Londoño van Rutten
Corporate Social Responsibility and Firms’ Financial Performance: A New Insight
(RELX Group (Netherlands), 2020) Faisal Mahmood; Faisal Qadeer; Antonio Ariza‐Montes; Maria Saleem; Jaffar Aman
A vast stream of literature has investigated the effect of corporate social responsibility (CSR) on firms’ financial performance (FFP). However, this effect has remained unclear and undecided. For instance, numerous studies have examined the direct impact of firms’ CSR initiatives on FFP, as well as examining various mechanisms to explain this relationship, but found inconsistent results. The indecisive results indicate that researchers lack consensus to define a mechanism to understand how and under what conditions CSR can affect FFP. Thus, this research aims to investigate how firms’ CSR perception and disclosure derive accounting- (return on equity: ROE, earnings per share: EPS), market- (Tobin Q) and perception-based firms’ financial performance through the mediation of competitive advantage and boundary conditions of family ownership and CEO narcissism. This research underpins the theoretical lens of the resource-based view to derive hypotheses. The research design employed in this study is quantitative, and the approach to theory development is deductive. Multi-method and multi-source data with temporal breaks are collected from 60 manufacturing firms listed on the Pakistan Stock Exchange (PSE). Primary data are collected from the top and middle managers, while secondary data are collected from the annual reports published by these firms. This research found that competitive advantage significantly mediated the indirect impact of perceived CSR and disclosure on FFP. Further, this relationship is strengthened by the contingencies of family ownership and CEO narcissism. Our results will assist the management of the firms to understand the implications of CSR perceptions and disclosure to derive a competitive advantage that ultimately translates into the firms’ financial performance. Further, this research also revealed that managers should concentrate on the boundary conditions of family ownership and CEO narcissism as well. In particular, this research contributes to understand why CSR is viewed to have a strategic importance for the firms and how a resource-based perspective might be utilized in such endeavors.
Corporate water risk reporting: the case of the CDP Water Security Questionnaire
(Emerald Publishing Limited, 2025) Enrique Mesa‐Pérez; Antonio J. Mateo‐Márquez; Elena Carrión; Carla Antonini
Purpose This paper aims to investigate the foundations of corporate water risk reporting boundaries from an enterprise risk management perspective. To be more precise, the authors take the case of the CDP Water Security Questionnaire (WSQ) and explore the evolution of questionnaire itself as well as current corporate water risk reporting practices. Design/methodology/approach This paper draws upon enterprise risk management theory to explore the evolution of reporting boundaries contained in the design of the WSQ. This paper also performs an empirical study using the content analysis of a homogeneous sample of 470 companies comprising 1,880 responses to the WSQ for the period 2018–2021. Findings The analysis shows that despite the tendency for the questionnaire’s design to focus on risk reporting and to align with other water reporting initiatives, both questions and responses remain severely limited. More precisely, evidence suggests that corporate water risk reporting is still strongly focused on direct impacts. Furthermore, the majority of water risk direct impacts are only recognized and are not subsequently assessed in the reports. Thus, the reports fail to provide the full picture of corporate water risk across global supply chains along with, arguably, a lack of discharge of corporate responsibility. Practical implications Policymakers, corporations and academics may use these results to set out a future agenda for enhanced corporate water risk reporting. Social implications The effective use of water resources is vital to human survival, but only a limited number of studies have addressed this problem. This paper focuses on this highly important issue and concludes that the definition of corporate water risk reporting boundaries is relevant to improvements in water security. Originality/value To the best of the authors’ knowledge, this paper provides the first comprehensive assessment of corporate water risk reporting boundaries.
Customer Social Responsibility Reporting in Bolivia: Practices and Trends
(Springer International Publishing, 2024) Boris Christian Herbas Torrico; Carlos Alejandro Arandia-Tavera; Pamela Mirtha Zurita-Lara
Determinantes de la implantación de la norma ISO 9001
(2015) Olga Rodríguez Arnaldo
Over the last two decades, the number of ISO 9001 certified companies has been growing constantly and by the end of 2013 reached more than 1,100,000 (ISO,2014) worldwide. However, the distribution of certificates between countries does not match the weight that each one has on the global economy. In this study, first, the literature related to ISO 9001 has been revised, including articles on the causes of the adoption of standards, advantages, disadvantages and effects of the application of the standard on business results. Furthermore, an analysis of diffusion models is performed. This analysis of literature shows that many companies get the certificate only as a way of improving their image. Therefore, it may exist the temptation of getting the certificate at minimum cost, without any real change in the quality management system of the company, that is, making a "qualitywashing". It was also found that one of the main reasons for the certification is to get into new markets. Based on this, the influence of seven factors in the number of ISO 9000 certificates is analyzed: Economic Development, Facing Exporting to Europe, Corruption, Reputation, Competitiveness, Innovation and Business Sophistication. The results indicate that these variables have a statistically significant influence on national implementation of ISO 9001, relationships that become stronger for developed countries. In the case of corruption, -this thesis is pioneer in its study-if its influence is confirmed in future studies, it would be a major criticism of the operation of the system ISO 9001 and it could result in a loss of confidence in the standard by the companies themselves.
Determinants of Credit Risk in Multiple Banking Institutions in Bolivia: A Systematic Review Using Prisma
(2026) José RAMIRO VILLEGAS MENDOZA; Fernando Barrios Aguirre
Risk management, with a particular focus on credit risk, is a fundamental element within the core activities of the financial system. Conducting an in-depth analysis of this aspect is essential for proper administration and informed decision-making. The present study aims to analyze the determinants factors of credit risk in Bolivia’s multiple banking institutions through a documentary research approach based on the PRISMA methodology. The eligibility criteria included scientific articles published between 2014 and 2024 in the Scopus and Web of Science databases. A total of 4,231 studies were analyzed, resulting in 83 articles selected for review. This research serves as a foundation for future studies on the subject and contributes to improving risk management practices and guiding decisions regarding the expansion of credit portfolios, with the ultimate goal of enhancing the stability of the financial system.