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Dr. Ana Zorio-Grima is Associate Professor at Valencia University (Spain). Her research interests include sustainability, Integrated Reporting, teaching innovation as well as auditing and accounting. Her latest publications include articles in prestigious journals such as International Review of Economics & Finance, Journal of Business Research, Journal of Cleaner Production, Corporate Social Corporate Social Responsibility and Environmental Management, Sustainable Development, Business Strategy and the Environment, Sustainability, Innovar, REFC, RAE or Academia. She is Associate Editor in the RC-Spanish Accounting Review, member of the Editorial Board of several journals and a referee for many JCR journals. She is the Director of the Master in Accounting, Auditing and Management Control from Valencia University.
This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the results were examined via factor analysis. Three main factors were identified: perceived utility; design; and disadvantages. Using multivariate techniques, significant differences regarding gender were found among the respondents’ perceptions, women holding a more positive opinion towards learning IFRS via a MOOC. A logit model was implemented to determine how these factors could forecast the demand for an IFRS MOOC by respondents. The research findings deliver interesting insights, especially for researchers and providers of academic offerings in accounting education. This research enables the identification and further prediction of the most relevant features within an IFRS MOOC, considering the context of Southern American countries like Colombia where the training of IFRS via MOOC is not currently widespread.
Julieth E. Ospina-Delgado; María A. García-Benau; Ana Zorio-Grima. Learning IFRS through MOOC: student and graduate perceptions. Accounting Education 2021, 1 -21.
AMA StyleJulieth E. Ospina-Delgado, María A. García-Benau, Ana Zorio-Grima. Learning IFRS through MOOC: student and graduate perceptions. Accounting Education. 2021; ():1-21.
Chicago/Turabian StyleJulieth E. Ospina-Delgado; María A. García-Benau; Ana Zorio-Grima. 2021. "Learning IFRS through MOOC: student and graduate perceptions." Accounting Education , no. : 1-21.
Purpose Corporate social responsibility (CSR) actions are expected to reduce information asymmetries and increase legitimacy among the stakeholders of the company, which consequently should have a positive impact on the financial conditions of the firm. Hence, the objective of this paper is to find empirical evidence on the negative relationship between sustainable behavior and the cost of equity, in the specific context of Latin America. To address this issue, some proxies and moderating variables for sustainability are used in our study. Design/methodology/approach The regression model considers a sample with 252 publicly trading firms and 2,772 firm-year observations, from 2008 to 2018. The generalized method of moments is used to avoid endogeneity problems. Findings The study finds evidence that firms with higher environmental, social and governance activities disclosed by sustainability reports and assured by external providers decrease their cost of equity, especially if they are in an integrated market as MILA. This finding confirms that agency conflicts between firm's management and stakeholders diminish with higher CSR transparency, leading to a lower cost of capital. Originality/value Our research is unique and valuable as, to our knowledge, it is the first study to analyze the impact of sustainable behavior and the cost of equity from companies operating in Latin America.
Renato Garzón Jiménez; Ana Zorio-Grima. Sustainability engagement in Latin America firms and cost of equity. Academia Revista Latinoamericana de Administración 2021, 34, 224 -243.
AMA StyleRenato Garzón Jiménez, Ana Zorio-Grima. Sustainability engagement in Latin America firms and cost of equity. Academia Revista Latinoamericana de Administración. 2021; 34 (2):224-243.
Chicago/Turabian StyleRenato Garzón Jiménez; Ana Zorio-Grima. 2021. "Sustainability engagement in Latin America firms and cost of equity." Academia Revista Latinoamericana de Administración 34, no. 2: 224-243.
The objective of the paper is to empirically test the relation between carbon emissions, environmental disclosures, assurance of sustainability reports and firms’ Cost of Equity (COE) measured by an Ex-Ante proxy model. The methodological approach uses the Generalized Method of Moments (GMM) required to control endogeneity problems using a sample of 929 firms that are included in the Morgan Stanley Emerging Market Index. The data panel includes 5328 observations from 30 emerging countries covering the period 2014 to 2019. Our results indicate that firms with higher carbon emissions have higher COE, which implies that capital providers penalize highly polluting firms. Contrarily, evidence shows that firms with greater environmental disclosures, and the those who externally assure their corporate social responsibility reports decrease their COE. Our study expands the literature regarding carbon emissions and its relation with firms’ COE from an emerging market perspective covering a multi-country sample, with findings that confirm that higher emitters are penalized in terms of COE. Moreover, our research confirms in this setting the negative relation between environmental, social and governance disclosure scores and COE. Moreover, we evidence as well that the assurance of sustainability reports also promotes legitimacy and decreases information asymmetries, in the sense of reducing COE. The value of our findings is especially relevant as it may encourage listed companies in emerging countries to engage in more sustainable practices—e.g., reduce carbon emissions.
Renato Garzón-Jiménez; Ana Zorio-Grima. Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets. Sustainability 2021, 13, 696 .
AMA StyleRenato Garzón-Jiménez, Ana Zorio-Grima. Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets. Sustainability. 2021; 13 (2):696.
Chicago/Turabian StyleRenato Garzón-Jiménez; Ana Zorio-Grima. 2021. "Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets." Sustainability 13, no. 2: 696.
This article analyses Social Media (SM) use as a promotion tool for public institutions in the public audit sector. The authors propose a quantitative model to assess online engagement of 94 European audit institutions (national and regional) with their stakeholders, based on SM and web activity metrics of these institutions, with a focus on pressing matters such as environment, sustainability and the current COVID pandemic. The proposed model may be applied to assess organisations from any public or private sector. The research finds that SM presence helps audit institutions to promote their services more effectively by directing their stakeholders to extensive content on the audit institutions’ websites, thus contributing to an increase in their web traffic. Most audit institutions do not have a strategy for the online promotion of their services and work outputs, nor do they, in general, use SM for intensively promoting environmental or sustainability-related messages. The only exception is the European Court of Auditors, who clearly promotes its environment-related activity by actively and increasingly posting on SM and referencing its reports. Audit institutions could benefit from the nature of their evidence-based activity and promote their findings on emerging topics to positively influence public policies and accountability at all levels.
Andreea Hancu-Budui; Ana Zorio-Grima; Jose Blanco-Vega. Audit Institutions in the European Union: Public Service Promotion, Environmental Engagement and COVID Crisis Communication through Social Media. Sustainability 2020, 12, 9816 .
AMA StyleAndreea Hancu-Budui, Ana Zorio-Grima, Jose Blanco-Vega. Audit Institutions in the European Union: Public Service Promotion, Environmental Engagement and COVID Crisis Communication through Social Media. Sustainability. 2020; 12 (23):9816.
Chicago/Turabian StyleAndreea Hancu-Budui; Ana Zorio-Grima; Jose Blanco-Vega. 2020. "Audit Institutions in the European Union: Public Service Promotion, Environmental Engagement and COVID Crisis Communication through Social Media." Sustainability 12, no. 23: 9816.
This study contributes to the current climate debate by shedding some light on the driving forces of the disclosure and management of carbon emissions in the context of developed and developing economies. Our findings show that the probability of not reporting total carbon emissions is significantly higher in companies located in a developing than in a developed economy. In addition, the company's sustainability profile (the sustainability report, its assurance and the existence of a Corporate Social Responsibility (CSR) committee), gender diversity policies and other corporate variables (especially size), significantly increase the probability of disclosing total carbon emissions, Scope 1 and Scope 2. Regarding carbon management, however, there are no significant differences between developed and developing economies, and the evidence indicates that the existence of a CSR committee has a significant impact on emission reduction Scope 1 and Scope 2; while the size of the company only influences the reduction of emissions of Scope 2 – the other variables considered do not have a significant effect. The results obtained can be valuable for business executives, governments and government regulators by identifying corporate governance practices that could be improved and contribute strategically to the environmental situation in developed and developing countries.
Carmen Córdova Román; Ana Zorio-Grima; Paloma Merello. Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management? Technological Forecasting and Social Change 2020, 163, 120424 .
AMA StyleCarmen Córdova Román, Ana Zorio-Grima, Paloma Merello. Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management? Technological Forecasting and Social Change. 2020; 163 ():120424.
Chicago/Turabian StyleCarmen Córdova Román; Ana Zorio-Grima; Paloma Merello. 2020. "Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?" Technological Forecasting and Social Change 163, no. : 120424.
Listed companies have become increasingly aware not only of the importance of being socially responsible but also about reporting their initiatives in this field. Existing research has investigated many of the impacts of the sustainable profile of companies on a wide range of financial dimensions. The link between the cost of equity and sustainability is extremely timely as it can have great potential in reinforcing good practices regarding sustainable engagement amongst listed companies, which can also be regarded as trendsetters by other types of companies and institutions. This paper presents a thorough literature review of 22 articles focused on the link between sustainability and the cost of capital. The main contribution of this study is the broad scope of the literature review not only regarding the number of papers revised but also the provided details and their systematisation, such that future researchers in the field can easily identify the references regarding, for instance, different theoretical approaches. The methodologies that have been used to test the hypotheses as well as how the cost of equity is proxied by the different authors is presented together with the independent variables for measuring the sustainable profile of companies as well as the control variables. Our literature review also pays special attention to the different regional settings where research has examined the link between the cost of equity and sustainability and presents new ideas for studies in the field in order to open up future avenues for research.
Renato Garzón-Jiménez; Ana Zorio-Grima. Corporate Social Responsibility and Cost of Equity: Literature Review and Suggestions for Future Research. Journal of Business Accounting and Finance Perspectives 2020, 2, 1 .
AMA StyleRenato Garzón-Jiménez, Ana Zorio-Grima. Corporate Social Responsibility and Cost of Equity: Literature Review and Suggestions for Future Research. Journal of Business Accounting and Finance Perspectives. 2020; 2 (3):1.
Chicago/Turabian StyleRenato Garzón-Jiménez; Ana Zorio-Grima. 2020. "Corporate Social Responsibility and Cost of Equity: Literature Review and Suggestions for Future Research." Journal of Business Accounting and Finance Perspectives 2, no. 3: 1.
Sometimes class-attendance is a component (or requirement) to benefit from the continuous assessment. The objective of this study is to evidence that some students seem to be getting unfairly penalized for nonattendance. To address this issue, we provide alternative assessment solutions taking into account the different profiles of the students. This study is based on the performance in online tests undertaken in a subject of Financial Accounting taught in English in two groups at Valencia University (from Spain). This subject is especially important for International Business (IB) as managers make decisions based on financial information. In this course, students learn about the legal accounting framework, from a national and IB perspective (i.e., national standards and International Financial Reporting Standards). Difficulty of course contents, students’ study time, students’ university access mark, age, and class-attendance are determining factors of the mark obtained in online tests if we take into account all the students. However, for the students whose marks are the best and second best grades, only the difficulty of course contents, study time, age and parents’ studies are significant factors. Evidence is found that attendance improves online test performance significantly for the whole group of students, yet this factor is not significant considering only the best performing students. Our findings justify that the continuous assessment system should only require a specific level of attendance if the online test performance drops below a certain grade (for instance the second best grade). That way, these students would have an extra motivation to attend classes but better performing students who are keeping best and second grades in their online tests will not get penalized if classes are missed as long as they keep performing well.
Ana Zorio-Grima; Paloma Merello. Class-attendance and Online-tests Results: Reflections for Continuous Assessment. Journal of Teaching in International Business 2020, 31, 75 -97.
AMA StyleAna Zorio-Grima, Paloma Merello. Class-attendance and Online-tests Results: Reflections for Continuous Assessment. Journal of Teaching in International Business. 2020; 31 (1):75-97.
Chicago/Turabian StyleAna Zorio-Grima; Paloma Merello. 2020. "Class-attendance and Online-tests Results: Reflections for Continuous Assessment." Journal of Teaching in International Business 31, no. 1: 75-97.
This study analyses the relationship of causality between consumer confidence and the economic information ecosystem from subjective (i.e., business sentiment) and objective sources (financial information from listed companies and the stock index). Our sample covers Spain from June 2011 to December 2018. Our results show that consumer confidence and economic information can exert a causality influence on each other. The results show Granger causality from IBEX35 and total assets in the financial sector and leverage of the companies in the energy sector to the consumer confidence index (CCI), in the first lag: from operating income in the telecommunications sector to the CCI in the first and fourth lag. Finally, a partial least squares regression model for consumer confidence shows that consumers interpret greater leverage in the energy sector and larger operating income in the telecommunications sector as a sign of instability and foreseeable worsening of future economic conditions, whereas the stock index has a positive link with consumer confidence. Our study contributes to consumer confidence literature, because we not only examine the relationship with stock indexes but also with new variables related to the largest companies in the economy and business sentiment of the smallest business, as information ecosystems.
Ana Zorio-Grima; Paloma Merello. Consumer confidence: Causality links with subjective and objective information sources. Technological Forecasting and Social Change 2019, 150, 119760 .
AMA StyleAna Zorio-Grima, Paloma Merello. Consumer confidence: Causality links with subjective and objective information sources. Technological Forecasting and Social Change. 2019; 150 ():119760.
Chicago/Turabian StyleAna Zorio-Grima; Paloma Merello. 2019. "Consumer confidence: Causality links with subjective and objective information sources." Technological Forecasting and Social Change 150, no. : 119760.
Purpose The purpose of this paper is to examine whether audit firms use transparency reports (TRs) as a tool to standardize their brand image or whether the semantic and content analysis in these reports indicates a higher importance of country effects. Design/methodology/approach The sample includes 28 TRs published in English by the Big-4 audit firms from five EU countries (the UK, Ireland, Luxemburg, Hungary and Malta), as well as in the USA and Australia. Findings Using content analysis, this research finds that there is variation in the language used in TRs both across audit firms and jurisdictions. Most TRs from different countries of the same firm tend to be clustered, suggesting that audit firms use transparency reporting as a strategy to differentiate themselves from their competitors. In fact, EY and KPMG seem to have more standardized internal procedures and standardized information. Regarding country effects, the results indicate that TRs in the UK are longer and show more detailed information. Originality/value Overall, this research is innovative in the sense that it applies a new methodological approach to an emerging topic such as audit transparency reporting. It identifies emerging topics of voluntary disclosure, such as financial data of the firm, gender and ethnic origin of employees, community involvement or sanctions, among other topics of interest which might be explored in detail by future research to understand the construction of the profession.
Ana Zorio-Grima; Pedro Carmona. Narratives of the Big-4 transparency reports: country effects or firm strategy? Managerial Auditing Journal 2019, 34, 951 -985.
AMA StyleAna Zorio-Grima, Pedro Carmona. Narratives of the Big-4 transparency reports: country effects or firm strategy? Managerial Auditing Journal. 2019; 34 (8):951-985.
Chicago/Turabian StyleAna Zorio-Grima; Pedro Carmona. 2019. "Narratives of the Big-4 transparency reports: country effects or firm strategy?" Managerial Auditing Journal 34, no. 8: 951-985.
This study investigates the risk profile of banks that get a significant capital level reduction in the EU-wide stress test exercises. Using the CAMELS multifaceted risk approach, we look into the connection between the bank risk factors and the macro stress testing impact on capital. The results show that financial institutions that are inefficient or complex, with low profitability levels and small loan portfolio, receive highly negative results in the stress tests. As this risk profile is not consistent over time, the results support the stress tests disciplinary role, suggesting risk management strategy adjustment through consideration of prior stress test outcomes.
Nicolás Gambetta; María Antonia García-Benau; Ana Zorio-Grima. Stress test impact and bank risk profile: Evidence from macro stress testing in Europe. International Review of Economics & Finance 2019, 61, 347 -354.
AMA StyleNicolás Gambetta, María Antonia García-Benau, Ana Zorio-Grima. Stress test impact and bank risk profile: Evidence from macro stress testing in Europe. International Review of Economics & Finance. 2019; 61 ():347-354.
Chicago/Turabian StyleNicolás Gambetta; María Antonia García-Benau; Ana Zorio-Grima. 2019. "Stress test impact and bank risk profile: Evidence from macro stress testing in Europe." International Review of Economics & Finance 61, no. : 347-354.
RESUMEN A raíz del Protocolo de Kioto, España crea el Registro Nacional de Huella de Carbono, Compensación y Proyectos de Absorción de Dióxido de Carbono mediante el Real Decreto 163/2014. Ello se constituye en una iniciativa pionera para potenciar que las empresas españolas den visibilidad a su compromiso en la reducción de sus emisiones de Gases de Efecto Invernadero (GEI). Bajo este contexto, la presente investigación explora los determinantes de la adhesión al Registro Nacional de Huella de Carbono español. Se realiza un estudio exploratorio de las características de las primeras empresas españolas que decidieron inscribir su huella de carbono, a través de un modelo de regresión logística (logit). El estudio concluye que las organizaciones que tienen mayor probabilidad de registrar un mayor alcance de su huella de carbono se caracterizan por pertenecer a un sector no manufacturero, ser de reciente creación y poseer una cultura ambiental transparente.
Carmen Raquel Córdova; Ana Zorio-Grima; María García-Benau. NUEVAS FORMAS DE REPORTING CORPORATIVO: INFORMACIÓN SOBRE LA HUELLA DE CARBONO EN ESPAÑA. Revista de Administração de Empresas 2018, 58, 537 -550.
AMA StyleCarmen Raquel Córdova, Ana Zorio-Grima, María García-Benau. NUEVAS FORMAS DE REPORTING CORPORATIVO: INFORMACIÓN SOBRE LA HUELLA DE CARBONO EN ESPAÑA. Revista de Administração de Empresas. 2018; 58 (6):537-550.
Chicago/Turabian StyleCarmen Raquel Córdova; Ana Zorio-Grima; María García-Benau. 2018. "NUEVAS FORMAS DE REPORTING CORPORATIVO: INFORMACIÓN SOBRE LA HUELLA DE CARBONO EN ESPAÑA." Revista de Administração de Empresas 58, no. 6: 537-550.
Given the increasing concern about sustainability issues in society, graduates and postgraduates going into the labour market benefit from the inclusion of sustainability contents in university studies. Visibility of these contents is gained towards a potential employer if they are explicitly mentioned in the university degree title. This is the first paper to explore this trend. More precisely, the purpose of this study is to find explanatory causal combinations of factors for this trend in the Spanish setting. The methodological approach of this paper is based on fuzzy sets. More precisely, it follows fuzzy-sets Qualitative Comparative Analysis, which is an innovative approach in the field of Higher Education yet a consolidated method in Sociology, Marketing or Management studies. This new methodology is well suited for rather limited sample sizes. The findings obtained reveal several causal combinations of internal and strategic factors leading to innovation in university degree catalogues by means of making visible the sustainable focus in the title of the university degrees. According to the results obtained, the public status, prestige and the sustainable profile adequately combined with some other characteristics (for instance large size or age) explain this phenomenon. This article uses an innovative methodological approach and makes a valuable contribution as it identifies the factors behind the early adopters, i.e. universities covering this “green niche” in education.
Ana Zorio-Grima. Driving factors for having visibility of sustainability contents in university degree titles. Journal of Cleaner Production 2018, 242, 114746 .
AMA StyleAna Zorio-Grima. Driving factors for having visibility of sustainability contents in university degree titles. Journal of Cleaner Production. 2018; 242 ():114746.
Chicago/Turabian StyleAna Zorio-Grima. 2018. "Driving factors for having visibility of sustainability contents in university degree titles." Journal of Cleaner Production 242, no. : 114746.
In the last decade, companies have started to disclose information on carbon emissions. To our knowledge, this is the first paper to look into this phenomenon in South America, which is a very important geographical area regarding climate change because of the local nature and developing economies. This paper explores the relationships between some corporate variables and two important decisions: (i) whether to report carbon emissions, and (ii) the impact on the evolution of carbon emissions. Logit and linear panel data models are used to determine the driving factors for decisions (i) and (ii). Our results show that regarding the carbon reporting decision, a company’s size, sustainability reporting, existence of a sustainability committee, and whether it belongs to a certain sector (telecom, utilities, and consumer discretionary) are significant positive factors, whereas the country is a negatively significant factor if the company is based in either Chile or Peru. Regarding the factors that lead to more sustainable behavior, our results reveal that a company’s size, the existence of a corporate social responsibility (CSR) committee, and the disclosure of a sustainability report lead to a decrease in emissions levels.
Carmen Córdova; Ana Zorio-Grima; Paloma Merello. Carbon Emissions by South American Companies: Driving Factors for Reporting Decisions and Emissions Reduction. Sustainability 2018, 10, 2411 .
AMA StyleCarmen Córdova, Ana Zorio-Grima, Paloma Merello. Carbon Emissions by South American Companies: Driving Factors for Reporting Decisions and Emissions Reduction. Sustainability. 2018; 10 (7):2411.
Chicago/Turabian StyleCarmen Córdova; Ana Zorio-Grima; Paloma Merello. 2018. "Carbon Emissions by South American Companies: Driving Factors for Reporting Decisions and Emissions Reduction." Sustainability 10, no. 7: 2411.
In the European Higher Education Area, the educational model focuses on the student and the role of Information and Communication Technologies is crucial for the learning and teaching process. This study identifies the characteristics of the students according to their performance in the online tests carried out in a subject of Financial Accounting in the groups taught in English of the Degrees of Business Administration and Economics in a University from XXX. The objectives of this study are to explore the determining factors for student performance in online tests. Several analyses are carried out for all the marks and for a separated sample considering only the tests where the mark is at least good- i.e. the best or the second best grade in the national grading system. Among other intersting findings, our study evidences that attendance is a determining factor for the performance in each test if we take the whole group of students, but it is not significant for the students achieving better grades. This evidence has important implications as regards making attendance compulsory to benefit from the continuous assessment system.
Ana Zorio-Grima; Paloma Merello. Explanatory factors of student performance in online tests for the continuous assessment: Is attendance really important? Proceedings of the 4th International Conference on Higher Education Advances (HEAd'18) 2018, 1 .
AMA StyleAna Zorio-Grima, Paloma Merello. Explanatory factors of student performance in online tests for the continuous assessment: Is attendance really important? Proceedings of the 4th International Conference on Higher Education Advances (HEAd'18). 2018; ():1.
Chicago/Turabian StyleAna Zorio-Grima; Paloma Merello. 2018. "Explanatory factors of student performance in online tests for the continuous assessment: Is attendance really important?" Proceedings of the 4th International Conference on Higher Education Advances (HEAd'18) , no. : 1.
Ana Zorio-Grima. Essays in Honor of Professor Jacques Richard: IFRS in a Global World – International and Critical Perspectives on Accounting. Accounting in Europe 2018, 15, 1 -4.
AMA StyleAna Zorio-Grima. Essays in Honor of Professor Jacques Richard: IFRS in a Global World – International and Critical Perspectives on Accounting. Accounting in Europe. 2018; 15 (3):1-4.
Chicago/Turabian StyleAna Zorio-Grima. 2018. "Essays in Honor of Professor Jacques Richard: IFRS in a Global World – International and Critical Perspectives on Accounting." Accounting in Europe 15, no. 3: 1-4.
In the FinTech era, other technological enterprises different from traditional banking are offering financial services (Zalan and Toufaily Zalan et al. Contemporary Economics, 11(4), 2017). Crowdfunding is a materialization of the evolution of entrepreneurial finance, permitting the raising of funds from a crowd of investors through online platforms. Crowdfunding is a rather new phenomenon, so literature is still incipient. This research aims to study crowdfunding as a financial instrument. For this reason, we will focus specifically on crowdfunding that generates a financial return- i.e., peer-to-peer lending (P2P) and equity crowdfunding (EC). This article looks into the documents published in the Tomson Reuters Web of Science on the field of financial return crowdfunding. Conclusions are drawn in terms of relevance of this burgeoning topic and suggestions for future research are put forward.
Carla Martínez-Climent; Ana Zorio-Grima; Domingo Ribeiro-Soriano. Financial return crowdfunding: literature review and bibliometric analysis. International Entrepreneurship and Management Journal 2018, 14, 527 -553.
AMA StyleCarla Martínez-Climent, Ana Zorio-Grima, Domingo Ribeiro-Soriano. Financial return crowdfunding: literature review and bibliometric analysis. International Entrepreneurship and Management Journal. 2018; 14 (3):527-553.
Chicago/Turabian StyleCarla Martínez-Climent; Ana Zorio-Grima; Domingo Ribeiro-Soriano. 2018. "Financial return crowdfunding: literature review and bibliometric analysis." International Entrepreneurship and Management Journal 14, no. 3: 527-553.
Purpose The purpose of this research is to identify the combinations of factors leading to experience in sustainability reporting by Spanish public universities. Design/methodology/approach Using a sample of 49 public universities in Spain, this paper identifies the combinations of factors on innovation profile, political and internal factors that explain the different degree of corporate social reporting experience with fuzzy-set qualitative comparative analysis. Findings The study’s findings are a contribution to existing literature as the results obtained point out three different configurations leading to this expertise, with a combination of different conditions based on innovation profile, political and internal factors. Also, the results reveal new characteristics of sustainable development strategies by universities, such as devoting a specific sustainability reporting section in the university website, creating a sustainability body in the university structure or submitting the sustainability report to external assurance. Research limitations/implications This study refers only to Spanish public universities. In the future, new studies can enlarge the sample and analyse country effects and impact of public versus private status of universities on sustainability reporting strategies. Practical implications The study’s findings are important for university community, regulators and other stakeholders to start considering the need to somehow promote further sustainability reporting and assurance practices by universities, especially in a context of budget restrictions. Originality/value This paper opens up a new line of research on sustainability experience using an innovative methodology (fuzzy-set qualitative comparative analysis) useful with small sample sizes, and provides a complete picture of sustainability reporting by Spanish public universities.
Ana Zorio-Grima; Laura Nieves Sierra García; Maria A. Garcia-Benau. Sustainability reporting experience by universities: a causal configuration approach. International Journal of Sustainability in Higher Education 2018, 19, 337 -352.
AMA StyleAna Zorio-Grima, Laura Nieves Sierra García, Maria A. Garcia-Benau. Sustainability reporting experience by universities: a causal configuration approach. International Journal of Sustainability in Higher Education. 2018; 19 (2):337-352.
Chicago/Turabian StyleAna Zorio-Grima; Laura Nieves Sierra García; Maria A. Garcia-Benau. 2018. "Sustainability reporting experience by universities: a causal configuration approach." International Journal of Sustainability in Higher Education 19, no. 2: 337-352.
Ana Zorio-Grima; María Antonia García-Benau; Alfredo J. Grau-Grau; Floralba Paredes-Ojeda. El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2017, 47, 280 -305.
AMA StyleAna Zorio-Grima, María Antonia García-Benau, Alfredo J. Grau-Grau, Floralba Paredes-Ojeda. El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2017; 47 (2):280-305.
Chicago/Turabian StyleAna Zorio-Grima; María Antonia García-Benau; Alfredo J. Grau-Grau; Floralba Paredes-Ojeda. 2017. "El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47, no. 2: 280-305.
This paper looks into the different evolution of students’ online questionnaire performance and its impact on the final examination mark. This innovative technique has been used in a group of an introductory financial accounting course with 8 online questionnaires (one per unit) in the Moodle platform. Using cluster analysis, we identify different groups of performance evolution. The evidence obtained suggests that in one of this groups a favourable test performance evolution may lead to overconfidence with the subsequent negative effect on the final examination mark. Future research with more variables and bigger samples will help identifying this student profile with a view to prevent this undesired negative effect of this teaching technique.
Paloma Merello-Giménez; Ana Zorio-Grima. Impact of students’ performance in the continuous assesment methodology through Moodle on the final exam. Proceedings of the 3rd International Conference on Higher Education Advances 2017, 1 .
AMA StylePaloma Merello-Giménez, Ana Zorio-Grima. Impact of students’ performance in the continuous assesment methodology through Moodle on the final exam. Proceedings of the 3rd International Conference on Higher Education Advances. 2017; ():1.
Chicago/Turabian StylePaloma Merello-Giménez; Ana Zorio-Grima. 2017. "Impact of students’ performance in the continuous assesment methodology through Moodle on the final exam." Proceedings of the 3rd International Conference on Higher Education Advances , no. : 1.
This paper aims to look into the new corporate reporting phenomenon, the so-called integrated reporting (IR), so as to assess the information level provided, identify trends and explore its determining factors. This study looks into the IR disclosure level of the annual reports published by 91 companies in the International Integrated Reporting Council (IIRC)’s pilot programme. The authors’ empirical research focuses on four areas: the guiding principles of connectivity and materiality, as well as two content elements: the business model and governance. Following extant research on voluntary disclosure, a disclosure index is proposed and some hypotheses are put forward on its connection with some corporate variables. The results point out that the disclosure levels of the IRs published by IIRC’s pilot programme members reach medium levels of disclosure. According to the authors’ index, the level of disclosure is significantly associated with the specific environment of organizations (i.e. region and industry), assurance of the report and publication in the IIRC website. This study makes a relevant contribution, as it presents an innovative IR disclosure index and sheds some light on the disclosure practices of early adopters of IR. This evidence is valuable in understanding the trends in this field and could help the IIRC and other standard setters with a view to improving sustainable development and reporting.
Yaismir Adriana Rivera-Arrubla; Ana Zorio-Grima; María A. García-Benau. Integrated reports: disclosure level and explanatory factors. Social Responsibility Journal 2017, 13, 155 -176.
AMA StyleYaismir Adriana Rivera-Arrubla, Ana Zorio-Grima, María A. García-Benau. Integrated reports: disclosure level and explanatory factors. Social Responsibility Journal. 2017; 13 (1):155-176.
Chicago/Turabian StyleYaismir Adriana Rivera-Arrubla; Ana Zorio-Grima; María A. García-Benau. 2017. "Integrated reports: disclosure level and explanatory factors." Social Responsibility Journal 13, no. 1: 155-176.