Factores críticos de éxito para el despliegue del mantenimiento productivo total en plantas de la industria maquiladora para la exportación en Ciudad Juárez: una solución factorial Fulltext Access 25 Pages 2015
The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting) Fulltext Access 26 Pages 2015
Análisis de portafolio por sectores mediante el uso de algoritmos genéticos: caso aplicado a la Bolsa Mexicana de Valores Fulltext Access 26 Pages 2015
La política social y la crisis económica: ¿son progresivas las transferencias en México? Fulltext Access 26 Pages 2015
Perceptions on the challenges of online purchasing: a study from “baby boomers”, generation “X” and generation “Y” point of views Fulltext Access 26 Pages 2015
El perfil del emprendedor que apoyan los fondos de capital privado/capital emprendedor en México Fulltext Access 26 Pages 2015
Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets Fulltext Access 27 Pages 2015
Internacionalización de las pymes: análisis de recursos y capacidades internas mediante lógica difusa Fulltext Access 28 Pages 2015
Las crisis económicas y sus efectos en el mercado de trabajo, en la desigualdad y en la pobreza de México Fulltext Access 31 Pages 2015
Análise da implementação de uma estratégia de investimento em ações baseada em um instrumento de apoio à decisão Fulltext Access 31 Pages 2015
Aplicación del modelo Servperf en los centros de atención Telcel, Hermosillo: una medición de la calidad en el servicio Fulltext Access 32 Pages 2015
The revolving door and the SEC's enforcement outcomes: Initial evidence from civil litigation Fulltext Access 32 Pages 2015
¿Sincronizaron México y Estados Unidos sus ciclos económicos con el TLCAN? Fulltext Access 35 Pages 2015
Information asymmetry and capital structure: Evidence from regulation FD Fulltext Access 53 Pages 2015
Discussion of “The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence” Fulltext Access 4 Pages 2014
“Comparative Value Relevance Studies: Country Differences Versus Specification Effects” by Stefan Veith and Jorg R. Werner Fulltext Access 4 Pages 2014
Discussion of “Mandatory Environmental Disclosures by Companies Complying with IAS/IFRS: The Case of France, Germany and the UK,” by Elena Barbu, Pascal Dumontier, Niculae Feleaga, and Liliana Feleaga Fulltext Access 5 Pages 2014
Discussion of “Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends” Fulltext Access 5 Pages 2014
On Gray, Malpas, and Brennan's “The role of social accounts: Situating political ideas” Fulltext Access 5 Pages 2014
On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014) Fulltext Access 6 Pages 2014
Reply to the Discussion Note on the “The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence” Fulltext Access 7 Pages 2014
Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century Fulltext Access 7 Pages 2014
Entorno virtual de aprendizaje y resultados académicos: evidencia empírica para la enseñanza de la Contabilidad de Gestión Fulltext Access 8 Pages 2014
Rafael Donoso Anes y su contribución a la Historia de la Contabilidad española Fulltext Access 9 Pages 2014
Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español Fulltext Access 9 Pages 2014
Discussion of “Audit committee financial expertise and earnings management: The role of status” by Badolato, Donelson, and Ege (2014) Fulltext Access 9 Pages 2014
Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español Fulltext Access 10 Pages 2014
Medida de la eficiencia en entidades no lucrativas: un estudio empírico para fundaciones asistenciales Fulltext Access 11 Pages 2014
XBRL to enhance external financial reporting: Should we implement or not? Case Company X Fulltext Access 11 Pages 2014
Why finance theory fails to survive contact with the real world: A fund manager perspective Fulltext Access 11 Pages 2014
The SEC's Proposed IFRS Roadmap: An analysis of comment letters using content analysis and textual software Fulltext Access 11 Pages 2014
Efectos económicos de la primera aplicación de las normas contables adaptadas a la NIC 32 en las cooperativas Fulltext Access 11 Pages 2014
Issues raised by studying DeFond and Zhang: What should audit researchers do? Fulltext Access 12 Pages 2014
Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en la política de financiación de las compañías españolas y del Reino Unido Fulltext Access 12 Pages 2014
Investment determinants of young and old Portuguese SMEs: A quantile approach Fulltext Access 13 Pages 2014
Estudio cienciométrico de la investigación en transparencia informativa, participación ciudadana y prestación de servicios públicos mediante la implementación del e-Gobierno Fulltext Access 13 Pages 2014
Accounting, ethics and human existence: Lightly unbearable, heavily kitsch Fulltext Access 13 Pages 2014
¿Permitían los estados financieros predecir los resultados de los tests de estrés de la banca española? Una aplicación del modelo logit Fulltext Access 13 Pages 2014
Compensación fiscal de pérdidas: Determinantes de su activación, impacto en las cuentas anuales y aprovechamiento de los créditos Fulltext Access 13 Pages 2014
Institutional versus retail trades following financial restatements: The effect of Sarbanes-Oxley Fulltext Access 14 Pages 2014
Creating financial statements using FRx within Microsoft Dynamics GP: Learning vs. teaching Fulltext Access 14 Pages 2014
Financial crises and the transfer of risk between the private and public sectors: Evidence from European financial markets Fulltext Access 14 Pages 2014
The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study Fulltext Access 14 Pages 2014
Structural analysis of the strategic orientation to environmental protection in SMEs Fulltext Access 14 Pages 2014
Dr. Phil and Montel help AIS students “Get Real” with the fraud triangle Fulltext Access 14 Pages 2014
The international transmission of bank capital requirements: Evidence from the UK Fulltext Access 15 Pages 2014
South African financial reporting students' reading comprehension of the IASB Conceptual Framework Fulltext Access 15 Pages 2014
From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case Fulltext Access 15 Pages 2014
Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8 Fulltext Access 15 Pages 2014
An exploratory study of earnings management detectability, analyst coverage and the impact of IFRS adoption: Evidence from China Fulltext Access 16 Pages 2014
IFRS framework-based case study: DaimlerChrysler - Adopting IFRS accounting policies Fulltext Access 17 Pages 2014
Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market Fulltext Access 17 Pages 2014
Uncertainty in collaborative NPD: Effects on the selection of technology and supplier Fulltext Access 17 Pages 2014
Investors׳ reaction to the use of poison pills as a tax loss preservation tool Fulltext Access 17 Pages 2014
Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework Fulltext Access 17 Pages 2014
U.S. Airways merger: A strategic variance analysis of changes in post-merger performance Fulltext Access 18 Pages 2014
Performance of the different RAROC models and their relation with the creation of economic value. A study of the largest banks operating in Brazil Fulltext Access 18 Pages 2014
Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania Fulltext Access 18 Pages 2014
Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case Fulltext Access 18 Pages 2014
Performance effects of multiple control forms in a Lean organization: A quantitative case study in a systems fit approach Fulltext Access 18 Pages 2014
Relación de causalidad entre el índice de precios del productor y el índice de precios del consumidor incorporando cambios estructurales El caso de México1 Fulltext Access 18 Pages 2014
Does high-quality auditing decrease the use of collateral? Analysis from the perspective of lenders’ self-protection Fulltext Access 19 Pages 2014
China׳s secondary privatization: Perspectives from the Split-Share Structure Reform Fulltext Access 19 Pages 2014
The hidden face of mobbing behavior Survey application of the Cisneros inventory in a maquila facility in Mexico Fulltext Access 19 Pages 2014
Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs Fulltext Access 19 Pages 2014
The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations Fulltext Access 20 Pages 2014
Aplicación de análisis discriminante para evaluar la productividad como resultado de la certificación BASC en las empresas de la ciudad de Cartagena Fulltext Access 20 Pages 2014
Winners in the spotlight: Media coverage of fund holdings as a driver of flows Fulltext Access 20 Pages 2014
Do post-restatement firms care about financial credibility? Evidence from the pre- and post-SOX eras Fulltext Access 20 Pages 2014
The impact of issuer-pay on corporate bond rating properties: Evidence from Moody׳s and S&P׳s initial adoptions Fulltext Access 21 Pages 2014
Mandatory IFRS adoption and executive compensation: Evidence from China Fulltext Access 21 Pages 2014
Freedom of choice between unitary and two-tier boards: An empirical analysis Fulltext Access 22 Pages 2014
Atributos relevantes de calidad en el servicio y su influencia hacia la lealtad de marca en la industria aseguradora de automóviles en México Fulltext Access 22 Pages 2014
Hybridized professional groups and institutional work: COSO and the rise of enterprise risk management Fulltext Access 22 Pages 2014
ControlML: A domain-specific modeling language in support of assessing internal controls and the internal control system Fulltext Access 22 Pages 2014
The effect of mandatory IFRS adoption on real and accrual-based earnings management activities Fulltext Access 22 Pages 2014
“Swimming Ducks Forecast the Coming of Spring”—The predictability of aggregate insider trading on future market returns in the Chinese market Fulltext Access 23 Pages 2014
Ontology-based standards development: Application of OntoStanD to ebXML business process specification schema Fulltext Access 23 Pages 2014