The assurance of sustainability reports faces significant challenges that arise from the characteristics of sustainability information and the regulatory context in which it is developed. This recently growing service has favoured the creation of a rapidly evolving market, a complex professional...

This paper analyzes whether effective boards of directors in addressing shareholder interests also prove to be effective in guaranteeing the interests of the rest of the firm's stakeholders. We measure board effectiveness based on the shareholder perspective, and test whether it is valid for the...

The objective of this paper is to reflect on the consequences of the current economic and financial crisis on Corporate Social Responsibility (CSR), a concept of great importance nowadays. The core approach is the possible link between CSR and the crisis, if both elements can be combined. After...

The reform of international accounting standards, as a consequence of the process of harmonization of European accounting systems, involves significant changes to the financial instruments that affect all types of enterprises. Both the equity and liabilities of cooperatives, added to the impact...

The paper presents the design and evaluation of an innovative experience in a subject of the Business administration degree, through a cooperative methodology. The objective is to motivate students and enhance their academic results through several interactive performances that reduce asymmetry...

The assurance of sustainability reports faces significant challenges that arise from the characteristics of sustainability information and the regulatory context in which it is developed. This recently growing service has favoured the creation of a rapidly evolving market, a complex professional...