Browsing Volumen 22. Número 1 (2022) by Title
Now showing items 13-15 of 15
-
The Circular Economy and Sustainability: A Systematic Literature Review
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)[EN] The interest of this study lies in the fact that the transition from a linear to a circular economy is of key interest in relevant business and academic fields, although the circular economy is an emerging issue and ... -
The “secret life” of the Statement of Cash Flow: A bibliometric analysis
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)[EN] The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial ... -
Trends in the explanatory power of factor-based asset pricing models in determining the cost of capital
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)[EN] The recent research on asset pricing shows that the higher liquidity that results from the globalization of financial markets has significantly reduced the returns tied to many market anomaly-based strategies. However, ...