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repositories = "e-Repositori UPF" > : "Spain" (x)
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Found 47 documents, displaying page 1 of 5

The Changing Relationship Between Tax and Financial Reporting in Spain

Author(s) : Nobes, Christopher , Oliveras, Ester , Puig, Xavier
Description : The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific accounting issues except, in outline only, depreciati...
Repository : e-Repositori UPF
Language(s) : English

Measuring Intangibles' Productivity. Empirical Evidence from Spanish Firms

Author(s) : Oliveras, Ester , Castillo Merino, David
Description : As companies and shareholders begin to note the potential repercussions of intangible assets upon business results, the inability of the traditional financial statement model to reflect these new ways of creating business value has become evident. Companies have widely adopted new management tools, ...
Repository : e-Repositori UPF
Language(s) : Catalan

Regional Differences in Socio-Economic Health Inequalities in Spain

Author(s) : García Gómez, Pilar , López, Angel
Description : This paper reports an analysis of income related health inequalities at the Autonomous Community level in Spain using the self assessed health measure in the 2001 edition of the Encuesta Nacional de Salud. We use recently developed methods in order to cardinalise and model self assessed health withi...
Repository : e-Repositori UPF
Language(s) : English

Associationism and Electoral Participation: A Multilevel Study of 2000 Spanish General Election

Author(s) : Riba i Romeva, Clara , Cuxart i Jardí, Anna
Description : This work presents an application of the multilevel analysis techniques to the study of the abstention in the 2000 Spanish general election. The interest of the study is both, substantive and methodological. From the substantive point of view the article intends to explain the causes of abstention a...
Repository : e-Repositori UPF
Language(s) : English

The Ethics of Creative Accounting: Some Spanish Evidence

Author(s) : Amat Salas, Oriol , Blake, John 1950- , Oliveras, Ester
Description : 'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded as unethical by most observers, a defence of creative accounting can be based on the ability of the use...
Repository : e-Repositori UPF
Language(s) : English

Dimensions of National Culture and the Accounting Environment -The Spanish Case-

Author(s) : Amat Salas, Oriol , Blake, John 1950- , Wraith, Philip , Oliveras, Ester
Description : Gray (1988) has put forward a hypothesis on how a national accounting environment might reflect the cultural dimensions identified by Hofstede (1980, 1983). A number of studies have tested Gray's hypothesis, including one by Pourjalali and Meek (1995) which identified a match between changes in cult...
Repository : e-Repositori UPF
Language(s) : English

Reporting Intellectual Capital in Spain

Author(s) : Oliveras, Ester , Kasperskaya, Yulia
Description : This study reports on the analysis of annual reports from 14- listed companies in Spain over a five-year period, from 1998 to 2002. Companies in the sample are selected on the basis of their knowledge-based assets and incentives to report on Intellectual Capital. The empirical analysis is twofold: 1...
Repository : e-Repositori UPF
Language(s) : English

Socio-Economic Inequalities in Health in Catalonia

Author(s) : García Gómez, Pilar , López, Angel
Description : In this paper we measure the degree of income related inequality in mental health as measured by the GHQ instrument and general health as measured by the EQOL-5D instrument for the Catalan population. We find that income is the main contributor to inequality, although the share of inequality in ment...
Repository : e-Repositori UPF
Language(s) : English

The Evolution of Inequity in the Access to Health Care in Spain: 1987-2001

Author(s) : García Gómez, Pilar , López, Angel
Description : This paper reports an analysis of the evolution of income related health inequalities in Spain over the period 1987-2001. We use recently developed methods in order to cardinalise and model self assessed health within a regression framework, decompose the sources of inequality and explain the observ...
Repository : e-Repositori UPF
Language(s) : English

Life-time Redistribution Effects of the Spanish Public Pension System

Author(s) : López i Casasnovas, Guillem , Gil, Joan
Description : The paper analyses the inter and intragenerational redistribution effects of the public pensions system in Spain. This is achieved by first comparing the expected present value of life-time income transfers (PVT) and internal rates of return (IRR) of different population cohorts. Secondly, we study ...
Repository : e-Repositori UPF
Language(s) : English
1 2 3 4 5 > >>

Found 47 documents, displaying page 1 of 5