Ana Zorio-Grima
Datos Biográficos
| ID | 2804887 |
|---|---|
| NOMBRE | Ana Zorio-Grima |
| NOMBRES | Ana |
| APELLIDO | Zorio-Grima |
| FIRMA | ZORIO-GRIMA A |
| AFILIACIONES | Universitat de València |
| ORCID | 0000-0001-6835-7434 |
| VERIFICADO | Sí |
| TOTAL DE OBRAS | 8 |
| TOTAL DE CITAS | 0 |
| TOTAL COMO AUTOR | 8 |
| TOTAL COMO EDITOR | 0 |
| PRIMER AÑO DE PUBLICACIÓN | 2015 |
| AÑO MÁS RECIENTE DE PUBLICACIÓN | 2026 |
| ÍNDICE H | 0 |
Integrated Reporting in the Public Sector
Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability. This study examines the theoretical foundations of IR adoption in the PS and evaluates factors contributing to hig…
The effectiveness of science-based targets under the spotlight
Despite the increasing awareness that Science-Based Targets (SBTs) can help in the fight against climate change, scarce research has analysed the attributes that can make them more effective. This study examines whether SBT characteristics, including target value, horizon, and measurement method, as well as corporate attributes such as sustainability assurance, impact greenhouse gas (GHG) emissions across different scopes. Drawing on a 2022 datas…
Supreme audit institutions in Europe
Purpose Supreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector audit by providing a classification of 29 European SAIs – 28 national SAIs and the European Court of Auditors (ECA) – based on a broad range of attributes varying from the SAIs' environment to its structure, activity, resources or transparency. Design/methodology/approach T…
Movies, ethics and accounting
This research presents an innovative learning experience undertaken in three groups of a financial accounting course at the University of Valencia (Spain). After watching three accountingrelated movies, students answered a test based on each movie with questions about the ethical and accounting issues described in them and their satisfaction with the learning technique. Nonparametric tests and a multivariate analysis showed that the students who …
Sustainability in the food and beverage sector and its impact on the cost of equity
Purpose The objective of this paper is to analyze in an international setting the relationship between environmental disclosures, carbon emissions and gender equality on the board of directors with the cost of equity (CoE) in the food and beverage sector. Design/methodology/approach The study sample includes 142 listed firms and 1,562 firm-observations from 35 developed and developing countries between 2009 and 2019. The authors implement a fixed…
Consumer confidence
Aseguramiento del informe de sostenibilidad en España y Latinoamérica
Este trabajo presenta un estudio sobre el aseguramiento de los informes de sostenibilidad emitidos en España y Latinoamérica. Sobre una muestra de 783 empresas que envían su informe de sostenibilidad al Global Reporting Initiative, se identifican en primer lugar las características corporativas que conducen a las empresas a someter a aseguramiento dicho informe. En segundo lugar, se analiza la evolución del mercado de aseguramiento y su distribuc…
Supervisores bursátiles, gobierno corporativo y cumplimiento de las Niif
Las Normas Internacionales de Información Financiera (NIIF), emitidas por el International Accounting Standards Board (IASB) y los US-GAAP, son hoy el referente global en convergencia hacia un estándar global. Las NIIF se utilizan fundamentalmente en los mercados de capitales, si bien carecen de una superestructura que garantice un sistema contable de elevada calidad. La Unión Europea, en su nueva propuesta de reglamento de auditoría para Entidad…
Sin obras prominentes en esta página.
Aseguramiento del informe de sostenibilidad en España y Latinoamérica
Este trabajo presenta un estudio sobre el aseguramiento de los informes de sostenibilidad emitidos en España y Latinoamérica. Sobre una muestra de 783 empresas que envían su informe de sostenibilidad al Global Reporting Initiative, se identifican en primer lugar las características corporativas que conducen a las empresas a someter a aseguramiento dicho informe. En segundo lugar, se analiza la evolución del mercado de aseguramiento y su distribuc…
Supervisores bursátiles, gobierno corporativo y cumplimiento de las Niif
Las Normas Internacionales de Información Financiera (NIIF), emitidas por el International Accounting Standards Board (IASB) y los US-GAAP, son hoy el referente global en convergencia hacia un estándar global. Las NIIF se utilizan fundamentalmente en los mercados de capitales, si bien carecen de una superestructura que garantice un sistema contable de elevada calidad. La Unión Europea, en su nueva propuesta de reglamento de auditoría para Entidad…
Consumer confidence
Sustainability in the food and beverage sector and its impact on the cost of equity
Purpose The objective of this paper is to analyze in an international setting the relationship between environmental disclosures, carbon emissions and gender equality on the board of directors with the cost of equity (CoE) in the food and beverage sector. Design/methodology/approach The study sample includes 142 listed firms and 1,562 firm-observations from 35 developed and developing countries between 2009 and 2019. The authors implement a fixed…
Supreme audit institutions in Europe
Purpose Supreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector audit by providing a classification of 29 European SAIs – 28 national SAIs and the European Court of Auditors (ECA) – based on a broad range of attributes varying from the SAIs' environment to its structure, activity, resources or transparency. Design/methodology/approach T…
Movies, ethics and accounting
This research presents an innovative learning experience undertaken in three groups of a financial accounting course at the University of Valencia (Spain). After watching three accountingrelated movies, students answered a test based on each movie with questions about the ethical and accounting issues described in them and their satisfaction with the learning technique. Nonparametric tests and a multivariate analysis showed that the students who …
Integrated Reporting in the Public Sector
Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability. This study examines the theoretical foundations of IR adoption in the PS and evaluates factors contributing to hig…
The effectiveness of science-based targets under the spotlight
Despite the increasing awareness that Science-Based Targets (SBTs) can help in the fight against climate change, scarce research has analysed the attributes that can make them more effective. This study examines whether SBT characteristics, including target value, horizon, and measurement method, as well as corporate attributes such as sustainability assurance, impact greenhouse gas (GHG) emissions across different scopes. Drawing on a 2022 datas…
Business (4 obras) · Corporate Social Responsibility Reporting (4 obras) · Auditing, Earnings Management, Governance (3 obras) · Environmental Sustainability in Business (3 obras) · Political science (3 obras) · Accounting (2 obras) · Corporate Finance and Governance (2 obras) · Economics (2 obras) · Humanities (2 obras) · Regulation and Compliance Studies (2 obras)