13 results on '"m400"'
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2. Consideraciones sobre la naturaleza del capital social en las sociedades cooperativas del trabajo asociado
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Martín López, Sonia, Lejarriaga Pérez de las Vacas, Gustavo, Iturrioz del Campo, Javier, Martín López, Sonia, Lejarriaga Pérez de las Vacas, Gustavo, and Iturrioz del Campo, Javier
- Abstract
Las Normas Internacionales de Contabilidad (NIC), actualmente denominadas Normas Internacionales de Información Financiera (NIIF), han clasificado al capital social de la sociedad cooperativa como recurso ajeno, al tratarse de un pasivo exigible por estar sujeto a “cancelación o devolución”, cuando el socio decida causar baja de la misma. Esto ha reabierto el debate en el mundo cooperativo entre los defensores y los opositores a dicha clasificación. El principal argumento en contra de esta consideración es que, se considera que se puede poner en peligro la subsistencia y viabilidad económica de la sociedad al presentar una imagen ante terceros que no ofrece garantías suficientes. No obstante, la CINIIF 2 deja una puerta abierta para considerar la totalidad del capital social, o una parte del mismo, como recurso propio siempre que la cooperativa posea el derecho incondicional o parcial a rechazar el rescate de las aportaciones realizadas por los socios. En este estudio se realiza un análisis del capital social en las sociedades cooperativas de trabajo asociado teniendo en cuenta las implicaciones de considerar al capital social como un recurso ajeno o como un recurso propio. En este último caso, tendría lugar una aproximación aún mayor entre la figura de la sociedad cooperativa de trabajo asociado y la sociedad laboral., The International Accounting Standards (IAS), nowadays International Financial Reporting Standards (IFRS), have classified the shareholders’ equity of the cooperatives as a liability, for being subject to " cancellation or return ", when the partner decides to resign from the cooperative. This has reopened the debate in the cooperative world among the defenders and the opponents for the above mentioned consideration. The principal argument in opposition to this consideration is that it is possible to put in danger the subsistence and economic viability of the society, because its image does not offer enough guarantees. Nevertheless the CINIIF 2 explains that all of the shareholders’ equity, or a part, could be consider as an own resource providing that the cooperative should possess the unconditional or partial right to reject the rescue of the contributions realized by the partners. In this study, an analysis of the shareholders’ equity is realized in the associated labour cooperatives taking into account the implications of the different classifications. If the shareholders’ equity is an own resource then, a still major approximation would take place between the figure of the associated labour cooperative and the employeeowned company., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
3. Diagnóstico económico-financiero de la empresa cooperativa: (Un estudio comparado de los años 2004 y 2007)
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Carmona Ibáñez, Pedro, Martínez Vargas, Julian, Pozuelo Campillo, José, Carmona Ibáñez, Pedro, Martínez Vargas, Julian, and Pozuelo Campillo, José
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En este trabajo nos proponemos analizar la evolución económico-financiera de las sociedades cooperativas en los últimos años, especialmente los años 2004 y 2007 por considerar que en el primero de ellos las empresas, en general, gozaban de una cierta estabilidad que desaparece con los efectos de la crisis económica, y 2007 como año en el que sus efectos empiezan a ser percibidos globalmente en el tejido empresarial. En primer lugar evaluaremos la importancia de estas empresas en España. A continuación, tomando como referencia los datos financieros de una muestra de empresas de los años 2004 y 2007, realizaremos un análisis estadístico de significatividad de las diferencias en rentabilidad, financiación, actividad, solvencia, inversión y presión fiscal, valorando también las posibles diferencias en los informes de auditoría emitidos. Por ultimo, exponemos los resultados alcanzados y constatamos su coherencia con la evolución económica experimentada por nuestro país en el periodo objeto de estudio, apreciándose un empeoramiento de la situación económico-financiera de las sociedades cooperativas., In this paper we analyze the economic and financial performance of cooperatives in recent years, specially during 2004 and 2007, on the grounds that in the former of these years companies in general enjoyed a certain stability that disappears with the effects of the current economic crisis, and the latter as the year in which the effects of the crisis are beginning to be perceived globally in the business environment. First, we evaluate the potential importance of cooperative enterprises in Spain. Then, using financial data of a sample of firms for years 2004 and 2007, we carried out a statistical analysis of differences in profitability, financing, performance, solvency, investment and tax burden; also we assessed the existence of possible differences in audit reports issued for the period considered. Finally, we show the results which are consistent with the economic evolution experienced by our country in the period under review, in the sense that most of the financial indicators analyzed of cooperative enterprises are considerably worse in year 2007., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
4. Diferentes consideraciones en torno al capital social de las sociedades cooperativas
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Fernández Guadaño, Josefina and Fernández Guadaño, Josefina
- Abstract
En este trabajo se analizan las distintas consideraciones en torno a la clasificación del Capital Social de la sociedad cooperativa, puesto que, hay posturas encontradas en cuanto a su calificación. En concreto, se estudian el criterio jurídico en el ámbito europeo, nacional y autonómico; el criterio contable nacional e internacional; y el criterio económico-financiero. Todo ello en orden a tratar de superar las discrepancias y plantear el reembolso parcial de las aportaciones de los socios a Capital Social como una alternativa que trata de garantizar el carácter de Patrimonio Neto de la parte no exigible de esas aportaciones sociales con el cumplimiento parcial del principio cooperativo de puertas abiertas de salida., There has been on-going debate concerning the classification of the Social Capital of cooperative societies. This paper analyzes the different views on important areas of such classification. Particularly, it reviews the juridical approach in the European, national and autonomous environments; the national and international accounting methods; and the economic-financial approach. The goal is to overcome the existing discrepancies and to propose the partial refund of the partners' contributions to Social Capital as a solution that attempts to guarantee the "Net Patrimony" nature of the non-mandatory portion of those social contributions, along with partially following the "open exit doors" cooperative principle., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
5. La transparencia organizativa y económica en la Web de las fundaciones: un estudio empírico para España
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Campo Moreno, Paloma del, Herrador Alcaide, Teresa C., Segovia San Juan, Ana I., Campo Moreno, Paloma del, Herrador Alcaide, Teresa C., and Segovia San Juan, Ana I.
- Abstract
A través de los estudios realizados durante las últimas décadas ha quedado demostrado que la transparencia en el sector no lucrativo en general y en las fundaciones en particular, es un elemento clave para la mejora de la confianza de los agentes interesados en la organización. Dicha transparencia puede ser considerada desde diferentes ámbitos y conseguida a través de distintos canales o medios. Este trabajo se centra en el análisis de la transparencia organizativa y económica de las fundaciones, que es mostrada a través de la información que voluntariamente ofrecen estas entidades en sus páginas Web. Antes de pasar a exponer el trabajo empírico, se realiza una revisión teórica de algunos de los estudios publicados sobre el concepto de transparencia y la importancia en el ámbito no lucrativo. Este marco teórico se ha centrado en la rendición de cuentas que realizan, relacionada con su función social y su gestión, desde la perspectiva de la transparencia informativa a través de la Web. Bajo este enfoque se ha diseñado un índice de transparencia que se refiere a la información que las fundaciones ofrecen en sus Webs de forma voluntaria. El índice ha sido elaborado ad hoc y se ha aplicado a un grupo de grandes fundaciones empresariales, obteniéndose datos de carácter descriptivo e inferencial, por cuanto se determina, mediante un análisis de regresión lineal múltiple, si hay correlación estadística entre la transparencia económica y la transparencia organizativa obtenida a través de la información publicada on line y cuantificada en las variables resultantes del índice. A la luz del análisis se obtienen conclusiones acerca del nivel de transparencia que tienen las fundaciones en lo que se refiere a su información organizativa y económica y la relación explicativa entre ambos tipos., Transparency in nonprofit sector and foundations, as an element to enhance the confidence of stakeholders in the organization, is a fact shown by several studies in recent decades. Transparency can be considered in various fields and through different channels. In our study we focused on the analysis of the organizational and economic transparency of foundations, shown through the voluntary information on their Website. We review the theoretical previous studies published to put to the foundations within the framework of the social economy. This theoretical framework has focused on accountability that make foundations in relation to its social function and its management, especially since the most recent focus of information transparency across the Website. In this theoretical framework was made an index to quantify the voluntary information which is shown on its website. This index has been developed ad hoc for this study and applied to a group of large corporate foundations. With the application of these data are obtained two kind of results, to a descriptive level and to a inferential level. We analyzed the statistical correlation between economic transparency and organizational transparency offered in the Website through quantified variables by a multiple linear regression. This empirical analysis allows us to draw conclusions about the level of transparency offered by these organizations in relation to their organizational and financial information, as well as explain the relation between them., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
6. Measuring the economic performance of socially responsible companies
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Fernández Guadaño, Josefina and Fernández Guadaño, Josefina
- Abstract
This paper presents a one-dimensional exploratory study which compares the socially responsible companies included in the Spanish sustainability index, FTSE4Good Ibex, with the rest of the indices in the IBEX family. The aim is to use different economic variables to establish whether there are differences in economic performance. Parametric testing was used to study whether there are differences between the two types of companies. The results demonstrate that there are no statistically significant differences in economic performance between the two groups. The study confirms that companies with good practices are as profitable as the rest, but it also demonstrates that the economic-financial behaviour is not better as a result of being in the sustainability index., Cilj ovog istraživanja je korištenje različitih ekonomskih varijabli da bi se utvrdilo postoje li razlike u gospodarskoj uspješnosti poslovanja poduzeća kao rezultat njihova uključivanja u indeks održivosti. Rad predstavlja jednodimenzionalnu istraživačku studiju koja uspoređuje društveno-odgovorna poduzeća uključena u španjolski indeks održivosti FTSE4Good Ibex s ostalim tvrtkama uključenim u indekse iz porodice IBEX. Parametarsko testiranje koristi se da bi se utvrdilo postoji li razlika između ta dva tipa poduzeća. Rezultati pokazuju da u ekonomskim rezultatima između dviju skupina nema statistički značajnih razlika. Također je potvrđeno da su poduzeća s dobrom praksom jednako profitabilna kao i druga, ali isto tako je utvrđeno da ekonomsko-financijsko ponašanje poduzeća nije bolje samim tim što je uključeno u indeks održivosti. Temeljni zaključak je da poštivanje društvenih i ekoloških standarda ne šteti konkurentnoj poziciji poduzeća, te stoga, svojim rezultatima pružaju podršku politici razvoja odgovornih praksi da bi postali alat za učvršćivanje povjerenja u gospodarstvo i investitore., Depto. de Administración Financiera y Contabilidad, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
7. Sustainability reporting in European cooperative Banks: an exploratory analysis
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Bollas Araya, Helena María, Seguí Mas, Elies, Polo Garrido, Fernando, Bollas Araya, Helena María, Seguí Mas, Elies, and Polo Garrido, Fernando
- Abstract
Cooperative banks, as a social economy institution, have a special relationship with sustainability. Given the lack of previous studies, we aim to develop an exploratory analysis on sustainability reporting in European cooperative banks. On one hand, we studied the sustainability reporting evolution to know whether the crisis influenced on this practice. On the other hand, we compared cooperative reports with banks' reports. Moreover, we analysed the sustainability reports content to know what information is disclosed by cooperative banks. The results show that although the number of cooperative banks' reports is low, it responds to the weight in the European market. They also illustrate the late incorporation of cooperative banks into sustainability reporting (consequence of their conservative nature). We cannot conclude that differences between banks and cooperative banks were significant, but -in relation to private banks- cooperatives stand out in the use of latest standards, integrated reporting and best application levels. Regarding to the content of sustainability reports, cooperative banks provide more social issues than economic or environmental issues. In the current situation, disclosing information about sustainability would help to reinforce the stakeholders' trust., Durante la última década, la relevancia de la sostenibilidad ha crecido dentro del mundo empresarial, teniendo las cooperativas de crédito una especial relación con este concepto. Esta relación puede representar un valioso activo para el desarrollo de los negocios, sólo si son capaces de proporcionar una mayor credibilidad y confianza en la sociedad, y si hay un diálogo efectivo con los grupos de interés. El análisis de los informes de sostenibilidad de las cooperativas de crédito europeas, incluidos en GRI, muestra que, aunque el número de informes es bajo, se corresponde con su peso en el mercado. Los resultados también indican la tardía incorporación de las cooperativas de crédito a divulgar información sobre sostenibilidad, aunque -a pesar de ello- no se encuentran diferencias significativas respecto a los bancos. Finalmente, cabe señalar que las cooperativas de crédito se caracterizan por divulgar más información social que económica o ambiental., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
8. Caracterización de los marcos técnicos normativos contables y financieros de las sociedades comerciales, en Santiago de Cali, a diciembre 31 de 2016
- Author
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Edilberto Montaño Orozco, Ximena Sánchez Mayorga, and Bibiana Rendón Álvarez
- Subjects
Social sciences (General) ,H1-99 ,marcos técnicos normativos contables ,m400 ,clasificación jel ,m100 ,clasificación empresas ,tasa de supervivencia ,empleabilidad ,m410 ,grupos de aplicación ,m480 - Abstract
espanolResumen El objetivo principal fue caracterizar los marcos tecnicos normativos contables de estas organizaciones bajo la aplicacion de la Ley 1314 de 2009, el Decreto 2420 de 2015 y sus modificatorios. Se muestra el ambito de aplicacion de estas sociedades, respecto a las normas tecnicas contables y financieras. En la metodologia, se empleo el estudio exploratorio, aplicando los parametros de clasificacion del Decreto 2420 de 2015, de la Ley 1314 de 2009. Entre los hallazgos estan: el 1% de las sociedades comerciales esta catalogada en el Grupo 1, las cuales aplican Normas de Contabilidad y de Informacion Financiera (NCIF); 39,96% esta en el Grupo 2 y aplica las Normas de Informacion Financiera para PYMES; 59,03% esta en el Grupo 3, con el modelo de contabilidad renuncia simplificada, designado para las microempresas Clasificacion JEL: M100, M400, M410, M480. EnglishAbstract The main objective was to characterize the technical regulatory frameworks of these organizations under the application of Law 1 314 of 2009, Decree 2420 of 2015 and its amendments; showing the scope of application of these companies in terms of technical accounting and financial standards. The methodology used was through an exploratory study in which the classification parameters of Decree 2420 of 2015, of Law 1314 of 2009 were applied. It was found that 1% of commercial companies are listed in Group 1 and apply Accounting and Financial Information Standards (NCIF); 39.96% do so with those of Group 2 and apply the Financial Information Standards for SMEs; 59.03%, those of Group 3, in the simplified resignation accounting model, designated for microenterprises JEL Classification: M100, M400, M410, M480 portuguesResumo O objetivo principal foi caracterizar os quadros normativos tecnicos contabeis dessas organizacoes sob a aplicacao da Lei 1314 de 2009, Decreto 2420 de 2015 e suas alteracoes. O escopo de aplicacao dessas empresas e mostrado, com relacao aos padroes tecnicos contabeis e financeiros. Na metodologia, utilizou-se o estudo exploratorio, aplicando os parâmetros de classificacao do Decreto 2420 de 2015, da Lei 1314 de 2009. Entre os achados estao: 1% das empresas comerciais estao listadas no Grupo 1, que se aplica Normas de Informacao Contabil e Financeira (NCIF); 39,96% estao no Grupo 2 e aplicam as Normas de Informacoes Financeiras para PMEs; 59,03% estao no Grupo 3, com o modelo simplificado de contabilidade de renuncia, designado para microempresas. Classificacoes JEL: M100, M400, M410, M480.
- Published
- 2019
9. Estudo exploratório sobre o nível de divulgação de informação não financeira nos relatórios corporativos: evidência do setor hoteleiro
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Leão, Maria Miguel Cavaco Jubilot and Luís, Cristina dos Anjos Penela
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Relatórios corporativos ,Turismo e hotelaria ,M400 ,TripAdvisor ,M Business administration and business economics - Marketing - Accounting - Personnel economics ,Tourism and hospitality ,Corporate reporting ,Relato integrado ,Integrated reporting ,Responsabilidade social corporativa (RSC) ,M140 ,Ciências Sociais::Economia e Gestão [Domínio/Área Científica] ,Corporate social responsibility (CSR) - Abstract
A divulgação de informação voluntária tem vindo a aumentar nos últimos anos, sendo necessário o aperfeiçoamento da informação não financeira comunicada, pois esta altera o processo da tomada de decisão e leva a que estas sejam tomadas com maior valor sustentável. Posto isto, a divulgação de relatórios de Responsabilidade Social Corporativa (RSC), bem como de relato integrado (), tem recebido crescente interesse tanto a nível académico como profissional. No entanto, os estudos que analisam esta temática no setor do turismo e hotelaria são ainda escassos, pelo que a presente investigação vem colmatar esta lacuna, investigando se existem diferenças entre a mesma informação divulgada através dos dois tipos de relato, em empresas hoteleiras sediadas nos EUA e África do Sul. Adicionalmente, a investigação tem como objetivo averiguar se existe alinhamento entre a informação transmitida pelos relatórios de RSC e o nível adquirido pelo programa EcoLíder do TripAdvisor, na amostra referente aos EUA. Os resultados obtidos, com base na análise de conteúdo efetuada aos relatórios corporativos, sugerem que existem diferenças entre a informação divulgada através dos dois tipos de relatórios analisados, constatando que os relatórios de RSC apresentam mais indicadores de água, energia e desperdício do que o . De forma suplementar, os resultados manifestam uma desigualdade entre a informação reportada por meio dos relatórios de RSC e o nível adquirido pelo programa do TripAdvisor, no sentido em que as empresas que divulgam mais indicadores nos relatórios, não coincidem com as entidades que possuem hotéis nos níveis mais elevados do programa. The disclosure of voluntary information has increased over the years, making it necessary to improve the communicated non-financial information, as it influences the decisionmaking process and leads to decisions being made with greater sustainable value. Therefore, the dissemination of Corporate Social Responsibility (CSR) reports, as well as integrated reporting (), has received growing interest both at academic and professional levels. However, studies that analyze this topic in the tourism and hospitality sector are still scarce, so the present investigation comes to fill this gap, exploring whether there are differences between the same information disclosed through the two types of report, in hotel companies based in the USA and South Africa. In addition, the research aims to find out whether there is an alignment between the information transmitted by the CSR reports and the level acquired by TripAdvisor's EcoLíder program, in the sample referring to the USA. The results obtained, based on the content analysis carried out on the corporate reports, suggest that there are differences between the information disclosed through the two types of reports analyzed, noting that the CSR reports have more indicators of energy, water and waste than the . Moreover, findings point out an inequality between the information reported through the CSR reports and the level acquired by the TripAdvisor program, whereby companies that disclose more indicators in the reports do not coincide with the entities that own hotels in the higher levels of the program.
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- 2020
10. Undergraduate performance in accounting and business-based information technology.
- Author
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Heales, Jon
- Subjects
INFORMATION science ,CURRICULUM ,EDUCATIONAL accreditation ,STUDENTS ,EMPLOYERS - Abstract
The pervasiveness of information systems (IS) in organizations mandates the need for high levels of IS skills. In recognition, professional bodies impose IS course requirements for accreditation. For both students and employers, performance in IS courses has become important. The tertiary entrance overall performance score accounted for 19.7 per cent of the variance in students' passing grades. Thereafter, proficiency in office automation software and programming accounted for 1.5 and 0.8 per cent of the variance, respectively. Students living in a stable, family home-based environment performed better and it is likely that this environment underpinned other factors affecting performance. [ABSTRACT FROM AUTHOR]
- Published
- 2005
- Full Text
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11. Predictors of firm growth in India: An exploratory analysis using accounting information
- Author
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Sibanjan Mishra and Soumya Guha Deb
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Economics and Econometrics ,revenue growth ,Accounting ,Logistic regression ,lcsh:Finance ,lcsh:HG1-9999 ,0502 economics and business ,ddc:330 ,G31 ,G32 ,financial information ,050207 economics ,Revenue growth ,Focus (computing) ,business.industry ,M400 ,logistic regression ,lcsh:Economic theory. Demography ,05 social sciences ,Exploratory analysis ,firm performance ,lcsh:HB1-3840 ,Financial information ,Accounting information system ,M100 ,Business ,050203 business & management ,Finance - Abstract
This paper aims at identifying relevant financial factors which critically affects firm revenue growth. We specifically focus on the dynamic nature of such factors across up or down-market cycles and also for different scales and size of business. The study uses annual data of 17 accounting and financial variables for a sample of 1,450 Indian firms which exist continuously between 2003 and 2014 and generate a framework for identification of critical factors which affect firm revenue growth. We employ a variable reduction technique via principal component analysis (PCA), and then use the “principal factors” identified thereon, in a logistic regression approach to develop such a framework. The study finds efficiency in management of current assets and capital (both short- and long-term) to be the most critical factors, determining the firm revenue growth in Indian context. The relative importance of capital deployment efficiency is more for small firms than for large firms whereas asset management efficiency is the most critical factor in larger firms. Long-term solvency supersedes all other factors during market downturns. These findings may have important implications for firms and its stakeholders as a priori knowledge on the importance of critical factors regarding firm’s revenue growth could enable the mangers to support them in their decision-making process.
- Published
- 2018
12. Financial Supervisors, Corporate Governance and ifrs Fulfillment: the CNMV Case
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Villanueva García, José, Zorio Grima, Ana, García Benau, Mª Antonia, Villanueva García, José, Zorio Grima, Ana, and García Benau, Mª Antonia
- Abstract
The International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) and the US-GAAP are today the global benchmark in the convergence towards a global standard. IFRSs are used mainly in capital markets, although they lack a superstructure that guarantees a high quality accounting system. The European Union, in its new proposal for auditing regulations for public interest entities (PIE), gives a leading role to financial supervisors as the controllers of an adequate application of these norms in the drafting of financial statements. In this context, the aim of this paper is to contrast the work of Spanish financial supervisors in this respect, during the 2005-2010 period. First, we studied the degree of incompliance detected in the IFRS. Second, we contrasted the possible influence of a number of corporate governance attributes and corporate figures on the warning notices given to quoted Spanish companies by the National Securities Market Commission (CNMV for its acronym in Spanish)., Las Normas Internacionales de Información Financiera (NIIF), emitidas por el International Accounting Standards Board (IASB) y los US-GAAP, son hoy el referente global en convergencia hacia un estándar global. Las NIIF se utilizan fundamentalmente en los mercados de capitales, si bien carecen de una superestructura que garantice un sistema contable de elevada calidad. La Unión Europea, en su nueva propuesta de reglamento de auditoría para Entidades de Interés Público (EIP), da un gran protagonismo a los supervisores bursátiles como controladores de una adecuada aplicación de estas normas en la confección de los estados financieros. En este contexto, el objetivo que persigue el presente trabajo es contrastar la labor del supervisor bursátil español a este respecto, durante los años 2005-2010. Estudiamos, en primer lugar, el grado de incumplimiento detectado en las NIIF y, en segundo, contrastamos la posible influencia de distintos atributos de gobierno corporativo y algunas magnitudes corporativas sobre los apercibimientos que reciben las empresas cotizadas españolas, por parte de la Comisión Nacional del Mercado de Valores (CNMV)., As Normas Internacionais de Informação Financeira (NIIF), emitidas pelo International Accounting Standards Board (IASB) e os US-GAAP, são hoje o referente global em convergência rumo a um padrão global. As NIIF são utilizadas fundamentalmente nos mercados de capitais, apesar de carecerem de una superestrutura que garanta um sistema contábil de alta qualidade. A União Europeia, em sua nova proposta de regulamento de auditoria para Entidades de Interesse Público (EIP), dá um grande protagonismo aos supervisores de bolsa como controladores de una adequada aplicação destas normas na preparação dos estados financeiros. Neste contexto, o objetivo do presente trabalho é contrastar a tarefa do supervisor de bolsa espanhol a este respeito, durante os anos 2005-2010. Estudamos, em primeiro lugar, o nível de não cumprimento detectado nas NIIF e, em segundo lugar, contrastamos a possível influência de diferentes atributos de governo corporativo e algumas grandezas corporativas sobre as intimações recebidas pelas empresas abertas espanholas por parte da Comissão Nacional do Mercado de Valores (CNMV).
- Published
- 2015
13. La certificación ISO 9000 en el sector industrial del mueble: evidencias sobre la cultura de la calidad total y las ventajas que la caracterizan
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J. Gimeno Zuera and L.M. Marín Vinuesa
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Economics and Econometrics ,Operational performance ,ISO 9000 ,Strategy and Management ,ISO 9001:2000 ,Furniture industry ,Certification ,lcsh:Business ,Quality performance ,operational performance ,ddc:330 ,profitability ,Operations management ,Business and International Management ,Gestión de la Calidad Total ,Resultados de la calidad ,Rentabilidad ,Marketing ,Total quality management ,Business administration ,M400 ,quality performance ,Positive relationship ,M100 ,Profitability index ,Business ,total quality management ,lcsh:HF5001-6182 ,Total Quality Management - Abstract
RESUMENEste estudio analiza si el nivel de implantación de prácticas de gestión de la calidad total, y el nivel de resultados empresariales, son factores que caracterizan a las empresas certificadas con la norma ISO 9000 en la industria nacional del mueble. Asimismo, se comprueba la posible relación de determinados aspectos TQM con la mejora de los resultados empresariales. Los resultados del análisis realizado sobre una muestra de empresas del citado sector muestran que las empresas certificadas con la norma ISO 9001:2000 implantan prácticas TQM en mayor medida que las empresas no certificadas, y asimismo obtienen mejores resultados de la calidad. Para todas las prácticas analizadas se evidencia la existencia de relaciones positivas con el resultado de la calidad, sin embargo, sólo algunas de ellas están directamente relacionadas con los resultados operativos y la rentabilidad de la empresa.ABSTRACTThis study analyzes if the implementation of TQM practices and the business performance are factors which describe ISO 9000 certified companies into the Spanish furniture industry. It also analyzes the positive relationship between TQM practices and business performance. The results of the analysis carried out into the aforementioned industry show that ISO 9001:2000 certified companies apply TQM practices at a higher level than non-certified companies. Likewise, certified companies achieve higher quality performance than non-certified companies. All the TQM practices are positively related with quality performance, but only some practices are directly related with operational performance and profitability.
- Published
- 2010
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