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Parte Esteban, Laura

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0000-0003-3427-9292
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Parte Esteban
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Laura
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2017 - 201912020 - 202411
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Mostrando 1 - 10 de 12
  • Miniatura
    Publicación
    True and Fair View/Fair Presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting: Unifying three frameworks?
    (Center for Economic and Financial Research, 2022-11-28) Parte Esteban, Laura; Garvey, Anne Marie; McNally, Bridget; Gonzalo Angulo, José Antonio
    The objective of the article is twofold. Firstly, it evaluates the importance and significance of true and fair view (TFV)/fair presentation (FP) in European jurisdictions using IFRS standards. Secondly, it examines the potential role of TFV/FP for sustainability accounting and for aligning with the moral code of Islamic accounting. We assess whether we are at an important juncture in time where a common understanding of TFV/FP and the TFO could pave the way for increased understanding and harmonisation across all three frameworks. Conventional accounting is examined in the context of TFV/FP. A survey shows significant acceptance of TFV in European jurisdictions using IFRS, but gaps exist, and reclarification of the concepts could be timely. Experts’ opinions on TFV in ‘conventional accounting’ can illuminate sustainability accounting, which could benefit from the application of these concepts. The introduction of sustainability accounting in IFRS is an opportunity to develop a unified understanding of the TFV/FP concepts across all three frameworks and conclude in stronger and connected base frameworks. This is the first time that sustainability accounting development is considered as an opportunity to strengthen and unify the frameworks of conventional, Islamic and sustainability accounting through the common acceptance of principles-based concepts TFV/FP.
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    Información sobre sostenibilidad: un análisis comparativo entre empresas cotizadas en Estados Unidos y en la Unión Europea
    (EC Economistas Contables-CGE, 2022-12) Parte Esteban, Laura; Garvey, Anne Marie; Forcelledo, Miguel
  • Miniatura
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    The state of art, opportunities and challenges of blockchain in the insurance industry: a systematic literature review
    (Springer Link, 2023-02-21) Dominguez Anguiano, Teresa; Parte Esteban, Laura
    Blockchain technologies are quickly changing the competitive business landscape. However, key stakeholders are still sceptical about how, when, and what blockchain might bring to their businesses. This study aims to analyse how blockchain might reshape the insurance industry from an economic and business perspective, as well as to identify which are the challenges and enablers that specifically affect blockchain adoption within this industry, through a Systematic Literature Review (SRL). We also classify existing challenges into five strategic areas: Social, Technological, Environmental, Economic, and Political. Additionally, we provide several recommendations to the manager on identifying the existing hurdles and smoothing transformation.
  • Miniatura
    Publicación
    How difficult is to understand the extended audit report?
    (Taylor and Francis Group, 2022-08-25) Parte Esteban, Laura; Camacho Miñano, María del Mar; Segovia Vargas, María Jesús; Pérez Pérez, Yolanda
    The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders’ decisions. However, some firms did not disclose relevant information on company risks for users due to managers’ pressure. Few years ago, auditors of listed companies in Europe have had to break down firms’ risks using the Key Audit Matters (KAMs) in a new format called extended audit report. This article conducts an empirical analysis to examine the content of this report, to know how difficult to read is and its differences between the first and the second year of its implementation. Using all Spanish listed companies, our results show that extended audit reports are difficult to understand. Furthermore, the evidence corroborates that KAMs are sticky for a firm year to year as there are no statistically significant differences in the readability indices, neither in the narrative nor linguistic style, comparing the first two years of its implementation.
  • Miniatura
    Publicación
    Images of the auditor’s job and associated emotions: a dynamic analysis
    (Springer, 2024-09-15) Mellado Bermejo, Lucía; Parte Esteban, Laura
    This study aims to understand the images that undergraduates have of the job of auditor and the emotions accompanying those pictures. Auditing is a public interest profession focused on ensuring integrity and credibility of companies’ performance and position. First, we relied on personal visualizations expressed by the participants to analyze their images about the auditor’s job, and their changes. After that, we analyzed the emotions accompanying auditor job images, including positive emotions such as enjoyment and hope, and negative emotions such as anger, anxiety, and boredom. We also examined the evolution of the outcome by analyzing the emotions at two timepoints to capture changes in emotions accompanying the image of the auditor’s job after a session focused on the profession. The results reveal that most participants relied on traditional images, although the classical view decreased after the activity. The emotional perception of the job of auditor was mostly positive. The evidence also suggests less unpleasant emotions associated with a contemporary vision compared with a traditional view. Notably, unpleasant emotions decreased after auditing activity in both visions, and pleasant emotions increased. Study participants’ characteristics also delve into different profiles, considering emotions accompanying auditor job images. The current study combines a dynamic study of emotions and research on perceptions of the auditor’s job through personal images, which is an innovation and advancement in the auditing field owing to the importance of the affective side in critical thinking, behavior, and decision making. The findings of this study also emphasize the need that universities rethink the approach and information provided to students about the auditor’s job promoting collaboration between professional and academic worlds to improve not only perceptions about the profession but also the affective side.
  • Miniatura
    Publicación
    Circular Economy and Business Models: Managing Efficiency in Waste Recycling Firms
    (SAGE Publications, 2023-11-23) Parte Esteban, Laura; Alberca Oliver, María Pilar
    Business orientation toward sustainable development goals and the circular economy are relevant research topics today in business theory and practice. The waste recycling sector is a key industry in the circular economy framework for promoting clean production and environmental sustainability. This study analyzes business performance in the recycling sector, focusing on efficiency indicators. The associations between firm efficiency and risk variables were also evaluated. The study goes through several methodological stages, including a Data Envelopment Analysis (DEA) multistage method and multivariate modeling: tobit regression, bootstrap models, and generalized method of moments (GMM). The main results indicate that the average efficiency of waste recycling firms is at a medium level. Large-sized firms achieve higher levels of efficiency than medium-sized and small firms, supporting the economies of scale hypothesis. The evidence also suggests that risk variables (rating score and Zscore) and capital structure are key determinants of firm efficiency in the waste recycling industry.
  • Miniatura
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    Academic Performance in Distance Education: Quizzes as a Moderator Variable and Students' Perception and Expectation through Linguistic Analysis
    (The Online Learning Consortium, 2022) Parte Esteban, Laura; Mellado Bermejo, Lucía
    This study sheds light on the relation between assessment modalities and student behavior through linguistics styles, and academic performance. First, we examine the effect of assessment modalities (self-evaluation quizzes and summative quizzes) on academic performance. Using two modalities of online quizzes, we mainly focus on the student participation, student behavior (the work pacing and time management), type of assessment, and student characteristics. Second, we analyze the student behavior through linguistic styles and third, we examine the levels of anxiety and the expectation of success during the course. Specifically, we compare the linguistic styles of high performing students and low performing students and changes in anxiety levels and expectation of success. Methodologically, this study includes a static and dynamic perspective and combines quantitative analysis with a qualitative approach. The participants are students enrolled in Managerial Accounting for Tourism course in the academic year 2019-2020. The results show that both quizzes modalities are positively associated with academic performance. The linguistic analysis shows differences in the language between high performing students and low performing students. Finally, a pattern of changes on the students' expectations of success and levels of anxiety are identified during the course.
  • Miniatura
    Publicación
    Evolution of Prospective Secondary Education Economics Teachers' Personal and Emotional Metaphors
    (Frontiers Media, 2021-03-26) Mellado Bermejo, Lucía; Parte Esteban, Laura; Sánchez Herrera, Susana; Bermejo, María Luisa
    This study examines personal and emotional metaphors of prospective economics teachers about the roles they themselves as teachers and their pupils would play by analysing their drawings and responses to open questions. This is a longitudinal study that analyses the evolution of future instructors using two periods: before and after their teaching practicum. Metaphors are categorised into four classes: behaviourist/transmissive, cognitivist/constructivist, situative/socio-historical, and self-referential. The categories for emotions are primary or social and positive, negative, or neutral. The results show that the highest percentage of metaphors for the teacher’s role in both questionnaires were cognitivist/constructivist. Comparison of the findings before and after the teaching practicum revealed no changes in most of the participants’ metaphors and associated models. The analysis also reveals that among those who change, the tendency is to evolve towards more pupil-centred metaphors and associated models. The most common pupil metaphors are behaviourist and cognitivist, increasing after the practicum. Finally, most of the emotions expressed are positive and social, also increasing after the practicum.
  • Miniatura
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    Determinants of corporate lobbying intensity in the lease standard-setting process
    (Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC, 2017-07) Mellado Bermejo, Lucía; Parte Esteban, Laura
    El proyecto de NIIF de arrendamientos, elaborado conjuntamente por el IASB y el FASB, ha sido objeto deuna gran controversia debido a que propone el registro de los activos y pasivos derivados de los contratosde arrendamientos en el balance, con la única excepción de los contratos a corto plazo. En este artículo sepresenta un estudio empírico para identificar los factores explicativos de la intensidad de la participaciónen el proyecto de las entidades cotizadas no financieras a través de las cartas de comentarios. Para ello, seanalizan las cartas de comentarios presentadas por 306 sociedades cotizadas no financieras, en respuestaa los 3 documentos publicados hasta el momento de la emisión definitiva de la norma por los reguladores(DP 2009, ED 2010 y ED 2013) y se realiza un análisis multivariante. Los resultados muestran que el gradode intensidad de la participación de las empresas se ve influido por características corporativas como eltama˜no, la rentabilidad, la antigüedad, el sector económico y la propiedad de acciones o participacionesde los directivos. La investigación tiene implicaciones para los emisores de normas y contribuye a la líneade investigación del lobby.
  • Miniatura
    Publicación
    Los efectos de la NIIF 16 en el primer año de su implantación. Un análisis en los grupos cotizados del Ibex 35
    (CEF, 2021-11) Parte Esteban, Laura; Garvey, Anne Marie; Alcalde Silveira, Andrea
    El objetivo de este trabajo es analizar el impacto de la nueva normativa de arrendamientos, inmediatamente después de su implantación obligatoria, en los estados financieros de los grupos españoles cotizados del Ibex 35. La principal motivación para realizar la presente investigación es el número limitado de trabajos publicados hasta este momento que analicen el impacto real de la NIIF 16 debido a su reciente entrada en vigor. Además, el trabajo se centra en una norma contable que introduce cambios importantes en materia de arrendamientos, tanto desde el punto de vista conceptual como práctico. Por tanto, nuestro objetivo es analizar y cuantificar los efectos reales de la NIIF 16 en los estados financieros consolidados, así como en las principales ratios económico-financieras. Asimismo, exponemos las líneas actuales de trabajo de los organismos reguladores en materia de arrendamientos y las adaptaciones de la norma de arrendamientos como consecuencia de la COVID-19.