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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 35, 2006 - Issue 128

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Índices de revelación de información: Una propuesta de mejora de la metodología. Aplicación a la información sobre recursos humanos incluida en los Informes 20F

Disclosures indexes: a propose to improve the metodology applied to the case of Human Resources disclosure included in Form 20-F

Esther OrtizDepartamento de Economía Financiera y Contabilidad, Universidad de Murcia, Facultad de Economía y Empresa; 30100 Campus de Espinardo, Murcia.

José G. ClavelDepartamento de Métodos Cuantitativos para la Economía, Universidad de Murcia, Facultad de Economía y Empresa; 30100 Campus de Espinardo, Murcia

Pages 87-113 | Received 21 Oct 2002, Accepted 06 Jul 2005, Published online: 15 Jan 2014

Cite this article
https://doi.org/10.1080/02102412.2006.10779574

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Esther Ortiz-Martínez & Salvador Marín-Hernández. (2023) Sustainability Information in European Small- and Medium-Sized Enterprises. Journal of the Knowledge Economy.
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Maricela Ramírez, Lázaro Rodríguez Ariza, María Elena Gómez Miranda & Vartika. (2022) The Disclosures of Information on Cybersecurity in Listed Companies in Latin America—Proposal for a Cybersecurity Disclosure Index. Sustainability 14:3, pages 1390.
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Esther Ortiz-Martínez & Salvador Marín-Hernández. (2020) European Financial Services SMEs: Language in Their Sustainability Reporting. Sustainability 12:20, pages 8377.
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Simona Alfiero, Massimo Cane, Ruggiero Doronzo & Alfredo Esposito. (2018) Determining characteristics of boards adopting Integrated Reporting. FINANCIAL REPORTING:2, pages 37-71.
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David Ortiz-Rodríguez, Andrés Navarro-Galera & Francisco J. Alcaraz-Quiles. (2015) The Influence of Administrative Culture on Sustainability Transparency in European Local Governments. Administration & Society 50:4, pages 555-594.
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Simona Alfiero, Massimo Cane, Ruggiero Doronzo & Alfredo Esposito. (2018) The effect of national cultural differences of board members on integrated reporting. Corporate Board role duties and composition 14:1, pages 7-21.
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Simona Alfiero, Massimo Cane, Ruggiero Doronzo & Alfredo Esposito. (2017) Board configuration and IR adoption. Empirical evidence from European companies. Corporate Ownership and Control 15:1-2, pages 444-458.
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Francisca Tejedo Romero. (2016) Información de los recursos intangibles ocultos: ¿memorias de sostenibilidad o informe anual?. European Research on Management and Business Economics 22:2, pages 101-109.
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Andrés Navarro-Galera, Francisco José Alcaraz-Quiles & David Ortiz-Rodríguez. (2016) Online dissemination of information on sustainability in regional governments. Effects of technological factors. Government Information Quarterly 33:1, pages 53-66.
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Luis Rodríguez Domínguez & Ligia Carolina Noguera Gámez. (2014) Corporate reporting on risks: Evidence from Spanish companies. Revista de Contabilidad 17:2, pages 116-129.
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Lázaro Rodríguez-Ariza, José V. Frías Aceituno & Raquel García Rubio. (2014) El consejo de administración y las memorias de sostenibilidad. Revista de Contabilidad 17:1, pages 5-16.
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José V. Frias‐Aceituno, Lazaro Rodriguez‐Ariza & I.M Garcia‐Sanchez. (2012) The Role of the Board in the Dissemination of Integrated Corporate Social Reporting. Corporate Social Responsibility and Environmental Management 20:4, pages 219-233.
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Isabel Gallego‐Álvarez, Luis Rodríguez‐Domínguez & Isabel‐María García‐Sánchez. (2011) Information disclosed online by Spanish universities: content and explanatory factors. Online Information Review 35:3, pages 360-385.
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Isabel Gallego-Álvarez, Luis Rodríguez-Domínguez & Isabel-María García-Sánchez. (2011) Study of some explanatory factors in the opportunities arising from climate change. Journal of Cleaner Production 19:9-10, pages 912-926.
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Isabel‐María García Sánchez, Luis Rodríguez Domínguez & Isabel Gallego Álvarez. (2011) Corporate governance and strategic information on the internet. Accounting, Auditing & Accountability Journal 24:4, pages 471-501.
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José‐Manuel Prado‐Lorenzo, Luis Rodríguez‐Domínguez, Isabel Gallego‐Álvarez & Isabel‐María García‐Sánchez. (2009) Factors influencing the disclosure of greenhouse gas emissions in companies world‐wide. Management Decision 47:7, pages 1133-1157.
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I. Gallego Álvarez, I.M. García Sánchez & L. Rodríguez Domínguez. (2009) LA EFICACIA DEL GOBIERNO CORPORATIVO Y LA DIVULGACIÓN DE INFORMACIÓN EN INTERNET. Investigaciones Europeas de Dirección y Economía de la Empresa 15:1, pages 109-135.
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Isabel Gallego Álvarez, Isabel María García Sánchez & Luis Rodríguez Domínguez. (2008) Voluntary and compulsory information disclosed online. Online Information Review 32:5, pages 596-622.
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Índices de revelación de información: Una propuesta de mejora de la metodología. Aplicación a la información sobre recursos humanos incluida en los Informes 20F

Disclosures indexes: a propose to improve the metodology applied to the case of Human Resources disclosure included in Form 20-F

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Índices de revelación de información: Una propuesta de mejora de la metodología. Aplicación a la información sobre recursos humanos incluida en los Informes 20F

Disclosures indexes: a propose to improve the metodology applied to the case of Human Resources disclosure included in Form 20-F

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Articles from other publishers (19)

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