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Fernando Llena no titles

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First Name:Fernando
Middle Name:
Last Name:Llena
Suffix:no titles
RePEc Short-ID:pll23
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Affiliation

Facultad de Economía y Empresa
Universidad de Zaragoza

Zaragoza, Spain
http://fecem.unizar.es/


976 76 19 96
Gran via, 2 50005 Zaragoza
RePEc:edi:fezares (more details at EDIRC)

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Articles

  1. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
  2. Jose Moneva & Fernando Llena, 2000. "Environmental disclosures in the annual reports of large companies in Spain," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 7-29.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.

    Cited by:

    1. Valentina Marano & Peter Tashman & Tatiana Kostova, 2017. "Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(3), pages 386-408, April.
    2. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(4), pages 588-625, May.
    3. Parker, Lee D., 2011. "Twenty-one years of social and environmental accountability research: A coming of age," Accounting forum, Elsevier, vol. 35(1), pages 1-10.
    4. Bikram Chatterjee & Monir Zaman Mir, 2008. "The current status of environmental reporting by Indian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(6), pages 609-629, June.
    5. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, Open Access Journal, vol. 11(17), pages 1-28, August.
    6. Maryna Gulenko, 2018. "Mandatory CSR reporting—literature review and future developments in Germany [Nichtfinanzielle Berichterstattungspflicht – Literaturzusammenfassung und Mögliche Entwicklungen in Deutschland]," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 26(1), pages 3-17, December.
    7. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
    8. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
    9. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
    10. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
    11. Veronica P. Lima Ribeiro & Cristina Aibar-Guzman, 2010. "Determinants of environmental accounting practices in local entities: evidence from Portugal," Social Responsibility Journal, Emerald Group Publishing, vol. 6(3), pages 404-419, August.
    12. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    13. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
    14. Jeanne Amar & Samira Demaria & Sandra Rigot, 2019. "What motivates CAC 40 companies to disclose information on climate-related financial risks?," Post-Print halshs-02407125, HAL.
    15. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 337-361, March.
    16. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
    17. María Luisa Pajuelo Moreno, 2013. "Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies," Sustainability, MDPI, Open Access Journal, vol. 5(6), pages 1-32, May.
    18. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing, vol. 6(2), pages 286-305, June.
    19. Ataur Belal & Robin Roberts, 2010. "Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh," Journal of Business Ethics, Springer, vol. 97(2), pages 311-324, December.
    20. Anna Lucia Muserra & Marco Papa & Francesco Grimaldi, 2020. "Sustainable Development and the European Union Policy on Non‐Financial Information: An Italian Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 22-31, January.
    21. Katharina Hombach & Thorsten Sellhorn, 2019. "Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 137-168, May.
    22. Archel, Pablo & Husillos, Javier & Spence, Crawford, 2011. "The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 327-343.
    23. Elisabeth Albertini, 2017. "What We Know About The Environmental Policy: An Inductive Typology Of The Research," Post-Print hal-02148591, HAL.
    24. POPESCU Lavinia & SAFTA Adela Sorinela, 2019. "Considerations Regarding The Measurement Of Social Impact Vs The Institution Of Social Entrepreneurship And Conflict Of Interest According To Regulation (Eu) 2019-819," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(5), pages 63-76, December.
    25. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
    26. Bebbington, Jan & Kirk, Elizabeth A. & Larrinaga, Carlos, 2012. "The production of normativity: A comparison of reporting regimes in Spain and the UK," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 78-94.
    27. Rachel N. Birkey & Ronald P. Guidry & Mohammad Azizul Islam & Dennis M. Patten, 2018. "Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010," Journal of Business Ethics, Springer, vol. 152(3), pages 827-841, October.
    28. Samira Demaria & Sandra Rigot & Sylvain Borie, 2019. "A new measure of environmental reporting practice based on the recommendations of the Task Force on Climate-related Financial Disclosures," Post-Print halshs-02407136, HAL.
    29. Katrin Hummel & Peter Rötzel, 2019. "Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 205-247, May.
    30. Guidry, Ronald P. & Patten, Dennis M., 2012. "Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research," Accounting forum, Elsevier, vol. 36(2), pages 81-90.
    31. Wendy Stubbs & Colin Higgins, 2018. "Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting," Journal of Business Ethics, Springer, vol. 147(3), pages 489-508, February.
    32. Belal, Ataur Rahman & Cooper, Stuart, 2011. "The absence of corporate social responsibility reporting in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 654-667.
    33. María Consuelo Pucheta‐Martínez & Blanca López‐Zamora, 2018. "Engagement of directors representing institutional investors on environmental disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1108-1120, November.
    34. Alvarez Etxeberria, Igor & Garayar, Ainhoa & Calvo Sánchez, José Antonio, 2015. "Development of sustainability reports for farming operations in the Basque Country using the Delphi method," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 44-54.
    35. Florence Depoers & Tiphaine Jérôme, 2017. "Environmental expenditure disclosure strategies in a regulated context [Stratégies de publication des dépenses environnementales dans un cadre réglementaire]," Post-Print hal-01576195, HAL.
    36. Ioannis Nikolaou & Konstantinos Evangelinos, 2012. "Financial and non-financial environmental information: significant factors for corporate environmental performance measuring," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 61-77.

  2. Jose Moneva & Fernando Llena, 2000. "Environmental disclosures in the annual reports of large companies in Spain," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 7-29.

    Cited by:

    1. Francesca Buzzichelli & Roberto Di Pietra, 2013. "Risk profile disclosure requirements for Italian insurance companies: Differences in the financial statement preparation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 43-79.
    2. Anna Jessop & Nicole Wilson & Michal Bardecki & Cory Searcy, 2019. "Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations," Sustainability, MDPI, Open Access Journal, vol. 11(18), pages 1-33, September.
    3. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(4), pages 588-625, May.
    4. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Post-Print halshs-00154184, HAL.
    5. Waymond Rodgers & Mouza Al Habsi & George Gamble, 2019. "Sustainability and Firm Performance: A Review and Analysis Using Algorithmic Pathways in the Throughput Model," Sustainability, MDPI, Open Access Journal, vol. 11(14), pages 1-27, July.
    6. Cabeza-García, Laura & Sacristán-Navarro, María & Gómez-Ansón, Silvia, 2017. "Family involvement and corporate social responsibility disclosure," Journal of Family Business Strategy, Elsevier, vol. 8(2), pages 109-122.
    7. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
    8. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
    9. Isabel Gallego, 2006. "The use of economic, social and environmental indicators as a measure of sustainable development in Spain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 13(2), pages 78-97, May.
    10. Alain Mikol, 2001. "Les Informations Environnementales Diffusees Par Les Grandes Entreprises Francaises De 1992 A 1999 Resultats D'Une Etude Empirique Illustrant La Theorie Des Parties Prenantes," Post-Print halshs-00584643, HAL.
    11. José Moneva & Beatriz Cuellar, 2009. "The Value Relevance of Financial and Non-Financial Environmental Reporting," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 44(3), pages 441-456, November.
    12. Sónia Maria da Silva Monteiro & Beatriz Aibar‐Guzmán, 2010. "Determinants of environmental disclosure in the annual reports of large companies operating in Portugal," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(4), pages 185-204, July.
    13. Abdelfattah, Tarek & Aboud, Ahmed, 2020. "Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    14. Jose‐Manuel Prado‐Lorenzo & Isabel Gallego‐Alvarez & Isabel M. Garcia‐Sanchez, 2009. "Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(2), pages 94-107, March.
    15. Gago Rodríguez, Susana & Rodgers, Waymond, 2006. "Spiritual scriptures impact on six ethical models influencing organizational practices," DEE - Working Papers. Business Economics. WB wb064314, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    16. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues: An Australian-based case study," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(2), pages 139-160, June.
    17. Salma Damak Ayadi, 2004. "Determinants of the corporate decision to disclose stakeholders' reports in France," Post-Print halshs-00154181, HAL.
    18. Carmelo Reverte, 2009. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms," Journal of Business Ethics, Springer, vol. 88(2), pages 351-366, August.
    19. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
    20. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing, vol. 6(2), pages 286-305, June.
    21. Nik Nazli Nik Ahmad & Noor Afzalina Mohamad, 2014. "Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(4), pages 240-252, July.
    22. Arturo Haro De Rosario & Francisco Alarcón Senent & María Del Carmen Caba Pérez, 2012. "Los determinantes de la divulgación de información sobre responsabilidad social corporativa en el sector financiero: el caso español," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    23. Odriozola, Maider Aldaz & Sánchez, José Antonio Calvo & Etxeberria, Igor Álvarez, 2012. "Divulgación de información sobre corrupción: empresas del IBEX 35," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 59-90.
    24. Sophia Ji & Craig Deegan, 2011. "Accounting for Contaminated Sites: How Transparent are Australian Companies?," Australian Accounting Review, CPA Australia, vol. 21(2), pages 131-153, June.
    25. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
    26. María del Mar Miras-Rodríguez & Roberto Di Pietra, 2018. "Corporate Governance mechanisms as drivers that enhance the credibility and usefulness of CSR disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 565-588, September.
    27. Holm, Claus & Rikhardsson, Pall, 2006. "Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?," Financial Reporting Research Group Working Papers R-2006-02, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    28. Jennifer Martínez‐Ferrero & Isabel M. Garcia‐Sanchez & Beatriz Cuadrado‐Ballesteros, 2015. "Effect of Financial Reporting Quality on Sustainability Information Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 45-64, January.
    29. Fraile, Isabel acero & Fradejas, Nuria alcalde, 2012. "Gobierno Corporativo y Rendición de Cuentas: ¿Existe Algún Efecto Sobre la Performance Empresarial?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 143-178.
    30. Salma Damak-Ayadi, 2005. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France. Determinants of the corporate decision to disclose stakehoders' reports in France," Post-Print halshs-00581181, HAL.
    31. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2017. "Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises," Review of Managerial Science, Springer, vol. 11(3), pages 633-659, July.
    32. Orens, Raf & Lybaert, Nadine, 2007. "Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst," The International Journal of Accounting, Elsevier, vol. 42(3), pages 237-271.
    33. María Consuelo Pucheta‐Martínez & Blanca López‐Zamora, 2018. "Engagement of directors representing institutional investors on environmental disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1108-1120, November.
    34. Isabel Ma García‐Sánchez, 2008. "Corporate social reporting: segmentation and characterization of Spanish companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(4), pages 187-198, July.
    35. Claus Holm & Pall Rikhardsson, 2008. "Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions?," European Accounting Review, Taylor & Francis Journals, vol. 17(3), pages 537-557.
    36. Isabel María García‐Sánchez & María‐Elena Gómez‐Miranda & Fátima David & Lazaro Rodríguez‐Ariza, 2019. "Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The Global Reporting Initiative‐International Finance Corporation disclosure strategy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1392-1406, November.

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