Search

Your search keyword '"Valls Martínez, María del Carmen"' showing total 201 results
Start Over Author "Valls Martínez, María del Carmen"

Refine your results

more »

more »

more »

more »
201 results on '"Valls Martínez, María del Carmen"'

3. Clinton Global Initiative

Author

Martín Cervantes, Pedro Antonio, Valls Martínez, María del Carmen, Moratis, Lars, Section editor, Idowu, Samuel O., editor, Schmidpeter, René, editor, Capaldi, Nicholas, editor, Zu, Liangrong, editor, Del Baldo, Mara, editor, and Abreu, Rute, editor

Published
2023
Full Text
View/download PDF

4. Chernobyl Disaster, The

Author

Martín-Cervantes, Pedro Antonio, Valls Martínez, María del Carmen, López, Bernardino Benito, Moratis, Lars, Section editor, Idowu, Samuel O., editor, Schmidpeter, René, editor, Capaldi, Nicholas, editor, Zu, Liangrong, editor, Del Baldo, Mara, editor, and Abreu, Rute, editor

Published
2023
Full Text
View/download PDF

5. Sustainability Management and Market Risk

Author

Valls Martínez, María del Carmen, Martín Cervantes, Pedro Antonio, Soriano Román, Rafael, Moratis, Lars, Section editor, Idowu, Samuel O., editor, Schmidpeter, René, editor, Capaldi, Nicholas, editor, Zu, Liangrong, editor, Del Baldo, Mara, editor, and Abreu, Rute, editor

Published
2023
Full Text
View/download PDF

6. Poff-Michalos Procedure, The

Author

Martín Cervantes, Pedro Antonio, Valls Martínez, María del Carmen, Moratis, Lars, Section editor, Idowu, Samuel O., editor, Schmidpeter, René, editor, Capaldi, Nicholas, editor, Zu, Liangrong, editor, Del Baldo, Mara, editor, and Abreu, Rute, editor

Published
2023
Full Text
View/download PDF

7. Aral Sea Disaster, The

Author

Cervantes, Pedro Antonio Martín, Valls Martínez, María del Carmen, Moratis, Lars, Section editor, Idowu, Samuel O., editor, Schmidpeter, René, editor, Capaldi, Nicholas, editor, Zu, Liangrong, editor, Del Baldo, Mara, editor, and Abreu, Rute, editor

Published
2023
Full Text
View/download PDF

20. Partial Least Squares Structural Equation Modeling (PLS-SEM) Applications in Economics and Finance.

Author

Valls Martínez, María del Carmen, Martín Cervantes, Pedro Antonio, and Valls Martínez, María del Carmen

Subjects
Mathematics & science, Research & information: general, CO2 emissions, COVID-19, China, DIRFT, ESDA, ICT integration, National Health Services, PLS-PM, PLS-SEM, PLS-SEM bootstrapping, PLS-SEM with time series, Spain, Technology Acceptance Model, absorptive capacity, autonomy, behavioral intention, blended learning, clothing innovativeness, clothing involvement, co-creation, co-production, cognitive destination image, commercial performance, consumer behavior, corporate performance, corporate social responsibility, cruise, customer satisfaction, e-commerce, effectiveness, emerging economies, financial literacy, financial mathematics, financial well-being, health policy, health system performance, health system sustainability, health-disease status, healthcare quality, herding behavior, human resources management, information and communication technology, innovation, institutional quality, international competitiveness, investment intention, lean manufacturing, loyalty, luxury fashion goods, marketing mix modeling, maximum entropy bootstrapping, new public management, online learning, overconfidence bias, partial least squares structural equation modeling (PLS-SEM), partial least squares structural equation modelling (PLS-SEM), potential absorptive capacity, proactivity, public service logic, quality management, realised absorptive capacity, risk tolerance, satisfaction, self-consciousness, social interaction, status consumption, status quo, stock market participation, structural equation model, structural equation modeling, structural equation modelling, video tutorials, wastes
Abstract

Summary: This book includes the 14 articles accepted and published in the Special Issue "Partial Least Squares Structural Equation Modeling (PLS-SEM): Applications in Economics and Finance" of the MDPI journal Mathematics, which encompasses a wide range of topics connected with the theory and applications of PLS-SEM methodology. These topics involve, among others, prediction of stock market investment intention, institutional quality and international competitiveness, governance paradigms and public innovation, information and communication technologies in the supply chain, influence of the ability to absorb information from the environment and proactivity on the company's results, quality management, effects of the corporate social responsibility on financial performance, resource management for the improvement of the healthcare system, and the application of maximum entropy bootstrapping to time series. It is expected that the book will prove worthwhile and helpful for those working in the area of PLS-SEM, regardless of the field of application (economics, finance, marketing, education or other). Applications of higher order constructs, mediating variables, multigroup analysis and the latest advances in applied methodology can all be found in this book.

21. Credit Unions Financial Management and the Financial System of Ecuador during the period 2015 – 2020

Author

Parrales Chóez, Carlos Gabriel, Zambrano Farías, Fernando José, Valls Martínez, María del Carmen, Parrales Chóez, Carlos Gabriel, Zambrano Farías, Fernando José, and Valls Martínez, María del Carmen

Abstract

Credit unions are key institutions in a country's financial system, both for the economic development of its region and for preventing the financial exclusion of a part of the most disadvantaged population. This paper analyzes the financial management of the largest credit unions in Ecuador in comparison with banks. The results show how credit cooperatives are obtaining better values of profitability and efficiency, both economic and financial, than banks; they are experiencing a more remarkable growth; they show less dependence on borrowed resources; they have a lower percentage of non-productive assets; they have lower default rates and a better coverage of the problematic portfolio. All of this represents a positive structural change in Ecuador's financial system., Las cooperativas de crédito son instituciones clave del sistema financiero de un país tanto para el desarrollo económico de su región como para evitar la exclusión financiera de una parte de la población más desfavorecida. En este trabajo se analiza la gestión financiera de las cooperativas de mayor tamaño de Ecuador, en comparación con los bancos privados. Los resultados muestran cómo las cooperativas de crédito están obteniendo mejores valores de rentabilidad y eficiencia, tanto económica como financiera, que las entidades bancarias; están experimentando un crecimiento más acentuado; muestran menor dependencia de recursos ajenos; tienen un menor porcentaje de activos improductivos; presentan menores tasas de morosidad y una mejor cobertura de la cartera problemática. Todo ello supone un cambio estructural positivo en el sistema financiero de Ecuador.

Published
2024

43. Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market.

Author

Manuel Santos-Jaén, José, de Almagro Vázquez, Gema Martín, and Valls Martínez, María del Carmen

Subjects
AUDITING, AUDITING fees, EARNINGS management, CORPORATE culture, EMPLOYMENT tenure, FINANCIAL statements
Abstract

Research background: Audits are intended to ensure the reliability of financial statements, as this is fundamental for different stakeholders. However, both auditor tenure and audit fees could affect the earnings management of companies. In 2014, the European Union established a mandatory audit firm rotation policy. In the United States, although there is still no mandatory regulation in this regard, there has been a large public debate over the advisability of this policy. Another unresolved controversy is whether audit fees determine audit quality. Purpose of the article: The aim of this research is to study the effect of auditor tenure and audit fees on earnings management, i.e., to determine whether a longer-term relationship between the auditor and the audited company, as well as higher audit fees, reduce the audited company's earnings management, thereby making the financial statements more reliable for stakeholders and increasing the quality of the audit report. In addition, the Big Four auditing companies in the United States were analyzed in order to determine the influence of corporate culture. Methods: A sample of companies listed in the S&P 500 stock market index was employed for the analysis, covering the years 2012 to 2021, resulting in a dataset comprising 3,010 observations. To examine the research hypotheses while mitigating the potential bias from omitted variables, a linear regression analysis was conducted using panel data with fixed effects regression. To enhance the robustness of the results, winsorized variables were also employed. Findings & value added: Overall, the results confirm that the quality of financial statements improves as auditor tenure increases, and so implementing a mandatory auditor rotation may not be in a company's best interests. The results also support the market segmentation theory, as higher audit fees are aligned with higher quality financial reporting. Furthermore, by analyzing the Big Four audit companies in the US, it is shown that the influence of audit fees and auditor tenure on earnings management also depends on the internal aspects of the particular audit firm, especially its ethical culture. In sum, US policymakers should neither set limits on audit fees nor enforce a mandatory audit firm rotation similar to that of the EU. [ABSTRACT FROM AUTHOR]

Published
2023
Full Text
View/download PDF

Catalog

Books, media, physical & digital resources
See catalog results