Results overview: Found 2 records in 0.02 seconds.
Research literature, 2 records found
Research literature 2 records found  
1.
218 p, 1.1 MB Firm, stakeholders, value dynamics and social economic progress. The case of the Spanish pharmaceutical industry / Turon, Pau ; Grifell i Tatjé, Emili ; Universitat Autònoma de Barcelona. Departament d'Economia d'Empresa
La manera en que l'empresa crea valor és la primera etapa d'un cicle de dues fases. La segona és la distribució (apropiació) del valor creat a mans dels stakeholders. Com a conseqüència, les dinàmiques de valor són un eix central per comprendre com canvien les relacions entre l'empresa i els stakeholders amb el pas del temps, i com aquestes relacions condicionen el progrés econòmic i social de la societat. [...]
Stakeholder theory has scarcely dealt with value dynamics. The way the firm creates value is the first step of a two phase cycle. The second step is the distribution (appropiation) of the created value to the stakeholders. [...]

[Barcelona] : Universitat Autònoma de Barcelona, 2015  
2.
60 p, 843.4 KB Are the most capable auditors in the Big 4 firms? / Millán Tapia, Ana (Universitat Autònoma de Barcelona) ; Ortín Ángel, Pedro ; Sundgren, Stefan (Umeå School of Business and Economics) ; Universitat Autònoma de Barcelona. Departament d'Economia d'Empresa
The CPA exam provides an evaluation of the auditors' professional competences at the early stages of their careers. Using information from the results generated in Sweden, the paper shows that i) auditors at Big 4 firms are younger when they take the exam, ii) younger auditors and auditors at Big 4 firms perform better in the exam iii) there is a positive association between the results in the CPA exam and wage increases after having received the CPA certification and the association is stronger at Big 4 firms. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2016 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 16/1)  

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