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…
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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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…
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.
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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…
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.
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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.
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.