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Article
Publication date: 31 May 2006

Frias Aceituno, José Valeriano, Rodriguez Bolivar and Manuel Pedro

The majority stockholders are not the same as parent company stockholders in a consolidated entity when one or more subsidiaries own parent company’s shares. In this milieu, the…

894

Abstract

The majority stockholders are not the same as parent company stockholders in a consolidated entity when one or more subsidiaries own parent company’s shares. In this milieu, the allocation of income could be performed: a) among majority and minority stockholders; b) among parent company stockholders and minority stockholders. Considering minority interest as a component of the consolidated equity, this paper demonstrates how the criterion used to allocate income can influence on the consolidated financial statements and, thereby, analysis based these financial statements.

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International Journal of Commerce and Management, vol. 16 no. 2
Type: Research Article
ISSN: 1056-9219

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Article
Publication date: 4 August 2021

Ana Isabel Lopes and Daniela Penela

The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes…

416

Abstract

Purpose

The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes (accounting and non-core accounting journals) and using a longitudinal perspective. This study proposes to identify its main contributors, evidencing both individual and collaborative work.

Design/methodology/approach

Bibliometric tools supported by a milestone approach to IR history were used to address the first two research questions on the growth of this stream per scope. Density maps on keyword co-occurrence provided insights into the third question aimed at assessing differences in the scopes’ research topics. The number of publications, citation-based metrics and network analysis based on co-authorship allowed us to answer the last question regarding the top contributors.

Findings

The results endorse the acknowledged interest in this stream, exposing its incredible growth, which already amounts to over 1,000 different scholars, 200 distinguished journals and 7,600 citations across 540 peer-reviewed publications. With the accounting scope leading on citation frequency and the non-core accounting having more publications, an almost picture-perfect circle in a pooled density map supports the field’s advocated interdisciplinarity with its distinctive contributions. Finally, the cluster analysis revealed that 140 publications belong exclusively to 10 research clusters that contribute to more than half of the total citation count.

Originality/value

This rich analysis combines visualizing techniques with in-depth bibliometrics to provide the first far-reaching collation of publications on IR to offer a complementary view on this dynamic interdisciplinary stream.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 8 January 2014

Beatriz Cuadrado-Ballesteros, José Frías-Aceituno and Jennifer Martínez-Ferrero

The aim of this study is to analyse the level of environmental, economic, and social engagement disclosed by local governments, taking into account factors such as political…

1884

Abstract

Purpose

The aim of this study is to analyse the level of environmental, economic, and social engagement disclosed by local governments, taking into account factors such as political ideology and media pressure.

Design/methodology/approach

The authors analysed 102 large Spanish municipalities, using data from 2011. An econometric model was used based on dependency techniques for cross-sectional data. The Tobit technique is suitable, since it enables the authors to address particular considerations of extreme scores on the dependent variable.

Findings

The results show that local governments report less strategic and socio-economic information when subjected to strong media pressure, because the press tends to focus on unusual, negative news, and ignores other issues such as the environment. However, in municipalities governed by left-wing parties, media pressure actually promotes disclosure of this type of information.

Research limitations/implications

It would be interesting to create an information index which includes local governments' disclosure, spanning a period of several years.

Practical implications

Particularly in municipalities governed by a left-wing party, media pressure favours the disclosure of sustainability information, including information about the municipal corporation and strategic and social issues.

Originality/value

This study analyses the impact of the press on the disclosure of sustainability information by local governments and also tests the moderating effect of the ruling party's political ideology. The authors did not find any paper that had analysed this impact before.

Details

Online Information Review, vol. 38 no. 1
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 12 June 2017

Franciane Mendonça dos Santos, José Augusto de Lollo and Frederico Fabio Mauad

The purpose of this paper is to estimate quick and low-cost processes for surface runoff potential on the basis of natural environmental attributes.

281

Abstract

Purpose

The purpose of this paper is to estimate quick and low-cost processes for surface runoff potential on the basis of natural environmental attributes.

Design/methodology/approach

An approach based on the natural environmental attributes and on the Cook’s method was used for maximal peak flows of surface runoff, as well as for assigning weights to the considered attributes. Used attributes are as follow: steepness, bedrock (lithology), soil (texture, genesis, thickness, and permeability coefficient), drainage density, and favorable features to surface storage.

Findings

Using natural environmental attributes from previous available studies, adapted from different scales, the authors obtain a low-cost potential surface runoff chart, which can be useful for planning, impact and hazard analysis, and decision purposes in an area without large financial resources, like small communities in developing countries. Despite the common scarcity of data in these communities, often regional basic studies of soil and bedrock are available, making this kind of analysis possible.

Originality/value

The highlights are quick and low-cost procedures in characterizing the natural environment for planning activities, providing the basis for further detailing, which focus on solving local problems. This approach to runoff estimation allows for the definition of the criteria, considering the potential geodynamic processes. Thus, this kind of study may be very useful for land use planning in developing countries.

Details

Management of Environmental Quality: An International Journal, vol. 28 no. 4
Type: Research Article
ISSN: 1477-7835

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Available. Content available
Article
Publication date: 1 August 2001

88

Abstract

Details

Disaster Prevention and Management: An International Journal, vol. 10 no. 3
Type: Research Article
ISSN: 0965-3562

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