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Jose M. Moneva

Personal Details

First Name:Jose
Middle Name:M.
Last Name:Moneva
Suffix:
RePEc Short-ID:pmo241
[This author has chosen not to make the email address public]
http://www.catedrabsh-uz.es/pdf/CVen-jmmoneva.pdf

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)

Research output

as
Jump to: Working papers Articles

Working papers

  1. José Mariano Moneva Abadía & Emilio Martín Vallespín, 2011. "Universidad y desarrollo sostenible: Análisis de la rendición de cuentas de las universidades del G9 desde un enfoque de responsabilidad social," Documentos de Trabajo dt2011-01, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza.

Articles

  1. Ortas, E. & Salvador, M. & Moneva, J.M., 2015. "Improved beta modeling and forecasting: An unobserved component approach with conditional heteroscedastic disturbances," The North American Journal of Economics and Finance, Elsevier, vol. 31(C), pages 27-51.
  2. Eduardo Ortas & José Moneva & Roger Burritt & Joanne Tingey-Holyoak, 2014. "Does Sustainability Investment Provide Adaptive Resilience to Ethical Investors? Evidence from Spain," Journal of Business Ethics, Springer, vol. 124(2), pages 297-309, October.
  3. Ortas, Eduardo & Moneva, José M., 2013. "The Clean Techs equity indexes at stake: Risk and return dynamics analysis," Energy, Elsevier, vol. 57(C), pages 259-269.
  4. Lopes De Oliveira Filho Miguel & Moneva Abadía José Mariano, 2013. "El desempeño económico financiero y responsabilidad social corporativa Petrobrás versus Repsol," Contaduría y Administración, Accounting and Management, vol. 58(1), pages 131-167, enero-mar.
  5. Ortas, Eduardo & Moneva, José M. & Salvador, Manuel, 2012. "Does socially responsible investment equity indexes in emerging markets pay off? Evidence from Brazil," Emerging Markets Review, Elsevier, vol. 13(4), pages 581-597.
  6. 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.
  7. Jan Bebbington & Carlos Larrinaga-González & Jose M. Moneva-Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 371-374, March.
  8. 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.
  9. Jose M. Moneva & Eduardo Ortas, 2008. "Are stock markets influenced by sustainability matter? Evidence from European companies," International Journal of Sustainable Economy, Inderscience Enterprises Ltd, vol. 1(1), pages 1-16.
  10. Chaime Marcuello & Ana Bellostas & Carmen Marcuello & José Mariano Moneva, 2007. "Transparencia y rendición de cuentas en las Empresas de Inserción," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 59, pages 91-122, October.
  11. José Mariano Moneva Abadía & Eduardo Ortas Fredes, 2007. "Información de sostenibilidad y performance financiera en el mercado español: especial referencia al sector financiero," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 66(03), pages 246-265.
  12. 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.
  13. 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.

Working papers

    Sorry, no citations of working papers recorded.

Articles

  1. Eduardo Ortas & José Moneva & Roger Burritt & Joanne Tingey-Holyoak, 2014. "Does Sustainability Investment Provide Adaptive Resilience to Ethical Investors? Evidence from Spain," Journal of Business Ethics, Springer, vol. 124(2), pages 297-309, October.

    Cited by:

    1. Ahmed Musbah & Christopher J. Cowton & David Tyfa, 2016. "The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making," Journal of Business Ethics, Springer, vol. 134(3), pages 335-358, March.
    2. María del Mar Miralles-Quirós & José Luis Miralles-Quirós, 2017. "Improving Diversification Opportunities for Socially Responsible Investors," Journal of Business Ethics, Springer, vol. 140(2), pages 339-351, January.

  2. Ortas, Eduardo & Moneva, José M., 2013. "The Clean Techs equity indexes at stake: Risk and return dynamics analysis," Energy, Elsevier, vol. 57(C), pages 259-269.

    Cited by:

    1. Reboredo, Juan C., 2015. "Is there dependence and systemic risk between oil and renewable energy stock prices?," Energy Economics, Elsevier, vol. 48(C), pages 32-45.
    2. Pan, Xunzhang & Teng, Fei & Wang, Gehua, 2014. "A comparison of carbon allocation schemes: On the equity-efficiency tradeoff," Energy, Elsevier, vol. 74(C), pages 222-229.

  3. Ortas, Eduardo & Moneva, José M. & Salvador, Manuel, 2012. "Does socially responsible investment equity indexes in emerging markets pay off? Evidence from Brazil," Emerging Markets Review, Elsevier, vol. 13(4), pages 581-597.

    Cited by:

    1. Hooi Hooi Lean & Duc Khuong Nguyen, 2014. "Policy uncertainty and performance characteristics of sustainable investments across regions around the global financial crisis," Working Papers 2014-295, Department of Research, Ipag Business School.
    2. Eduardo Ortas & José Moneva & Roger Burritt & Joanne Tingey-Holyoak, 2014. "Does Sustainability Investment Provide Adaptive Resilience to Ethical Investors? Evidence from Spain," Journal of Business Ethics, Springer, vol. 124(2), pages 297-309, October.

  4. 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.

    Cited by:

    1. Béatrice Boyer, 2013. "Faut-Il Mieux Reglementer Le Reporting Extra Financier Pour Ameliorer Sa Prise En Compte Par Les Investisseurs ?," Post-Print hal-00992961, HAL.
    2. Carmelo Reverte, 2016. "Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms," Review of Managerial Science, Springer, pages 411-435.
    3. Isabel Lourenço & Jeffrey Callen & Manuel Branco & José Curto, 2014. "The Value Relevance of Reputation for Sustainability Leadership," Journal of Business Ethics, Springer, vol. 119(1), pages 17-28, January.

  5. Jan Bebbington & Carlos Larrinaga-González & Jose M. Moneva-Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 371-374, March.

    Cited by:

    1. Carsten Albers & Thomas Günther, 2010. "Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 323-347, November.
    2. Yousef Shahwan & Nor Raihan Mohammad, 2016. "Descriptive Evidence Of Corporate Governance & Oecd Principles For Compliance With Jordanian Companies," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    3. Muhamad Roslan Muhamad Yusoff & Ahmad Rahman Songip & Mas Bambang Baroto & Aini Suzana Ariffin, 2016. "Catalysing Growth Through Board Members Engagement In Strategy Execution," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Kamarudeen Babatunde Bello & Ahmad Jusoh & Khalil Md Nor, 2016. "Perspectives On Consumers’ Response To Corporate Social Responsibility," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    5. Ismail Bin Lebai Othman & Sulaman Hafeez Siddiqui & Her Taufik, 2016. "Resistance Factors To Community Participation In Sustainable Tourism Development In Northern Sumatra Indonesia," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    6. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2016. "Sustainability Reporting in Family Firms: A Panel Data Analysis," Sustainability, MDPI, Open Access Journal, vol. 9(1), pages 1-18, December.
    7. Kalu Joseph Ufere & Aliagha Godwin Uche & Buang Bin Alias, 2016. "Social Determinants Of Voluntary Carbon Information Disclosure In The Real Estate Sector Of Malaysia," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    8. Roziana Shaari & Siti Aisyah Panatik & A. Rajab & Zainab Khalifah, 2016. "Engaging University’S Roles In Social Inclusion," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    9. Russell J. Craig & Niamh Brennan, 2012. "An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation," Open Access publications 10197/3922, Research Repository, University College Dublin.
    10. Janine Hogan & Sumit Lodhia, 2011. "Sustainability reporting and reputation risk management: an Australian case study," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(3), pages 267-287, September.
    11. Farouk Djermani & Arfan Shahzad & Adnan Ahmed Sheikh & Jamal Mohammed Esmail Alekam, 2016. "Factors Influencing The Intention To Use E-Government Services In Algeria: An Empirical Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.

  6. 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.

    Cited by:

    1. Font, Xavier & Guix, Mireia & Bonilla-Priego, Ma Jesús, 2016. "Corporate social responsibility in cruising: Using materiality analysis to create shared value," Tourism Management, Elsevier, vol. 53(C), pages 175-186.
    2. Juan Pineiro-Chousa & Marcos Vizcaíno-González & M. Ángeles López-Cabarcos, 2016. "Reputation, Game Theory and Entrepreneurial Sustainability," Sustainability, MDPI, Open Access Journal, vol. 8(11), pages 1-13, November.
    3. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
    4. Staszkiewicz, Piotr W., 2012. "Veryfication of the disclosure lemma for Polish broker-dealer market," MPRA Paper 44210, University Library of Munich, Germany.
    5. Anne Michaels & Michael Grüning, 2017. "Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 251-274, October.
    6. Jacqueline Christensen & Pamela Kent & Tom Smith, 2016. "The decision to outsource risk management services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 985-1015, December.
    7. Pablo Archel & Javier Husillos & Carlos Larrinaga & Crawford Spence, 2009. "Social disclosure, legitimacy theory and the role of the state," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1284-1307, October.
    8. Castilla-Polo, Francisca & Sánchez-Hernández, María Isabel & Gallardo-Vázquez, Dolores & Ruiz Rodríguez, María del Consuelo, 2016. "Diseño de un modelo de reputación para cooperativas oleícolas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 154-167.
    9. Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig, 2011. "Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(9), pages 817-839, October.
    10. 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.
    11. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilità sociale delle società quotate italiane," MERCATI E COMPETITIVITÀ, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    12. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    13. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 1037-1070, October.
    14. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
    15. Rodríguez-Ariza, Lázaro & Frías Aceituno, José V. & García Rubio, Raquel, 2014. "El consejo de administración y las memorias de sostenibilidad," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 5-16.
    16. Bonilla-Priego, Mª Jesús & Font, Xavier & Pacheco-Olivares, Mª del Rosario, 2014. "Corporate sustainability reporting index and baseline data for the cruise industry," Tourism Management, Elsevier, vol. 44(C), pages 149-160.
    17. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
    18. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Rebolledo, Claudia, 2017. "Corporate social responsibility disclosure and market value: Family versus nonfamily firms," Journal of Business Research, Elsevier, vol. 77(C), pages 41-52.
    19. Petra F. A. Dilling, 2016. "Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies," Sustainability, MDPI, Open Access Journal, vol. 8(9), pages 1-26, September.
    20. Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig, 2011. "Voluntary risk reporting to enhance institutional and organizational legitimacy: Evidence from Portuguese banks," Journal of Financial Regulation and Compliance, Emerald Group Publishing, vol. 19(3), pages 271-289, July.
    21. Arménio Rego & Miguel Pina e Cunha & Daniel Polónia, 2017. "Corporate Sustainability: A View From the Top," Journal of Business Ethics, Springer, vol. 143(1), pages 133-157, June.
    22. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
    23. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    24. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    25. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing, vol. 6(4), pages 627-645, October.
    26. Salme Näsi & Hannele Mäkelä, 2010. "Incorporating Stakeholder Thinking into the Neo-Classical Capital Circulation Model of the Firm," Journal of Business Ethics, Springer, vol. 96(1), pages 51-56, August.
    27. Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 241-248.
    28. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2017. "Earnings Management and CSR Disclosure. Family vs. Non-Family Firms," Sustainability, MDPI, Open Access Journal, vol. 9(12), pages 1-21, December.
    29. Justyna Dyduch & Joanna Krasodomska, 2017. "Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies," Sustainability, MDPI, Open Access Journal, vol. 9(11), pages 1-24, October.
    30. Janine Hogan & Sumit Lodhia, 2011. "Sustainability reporting and reputation risk management: an Australian case study," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(3), pages 267-287, September.
    31. Madalina Dumitru & Nadia Albu & Valentin Florentin Dumitru & Catalin Nicolae Albu, 2014. "Practices Regarding the Forms of Communication with the Consumers used by a Multinational Company at Global and Local Level," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(35), pages 1-41, February.
    32. Hannele Mäkelä & Salme Näsi, 2010. "Social responsibilities of MNCs in downsizing operations: A Finnish forest sector case analysed from the stakeholder, social contract and legitimacy theory point of view," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(2), pages 149-174, February.
    33. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1211-1257, October.
    34. Nina Evans & Janet Sawyer, 2010. "CSR and stakeholders of small businesses in regional South Australia," Social Responsibility Journal, Emerald Group Publishing, vol. 6(3), pages 433-451, August.
    35. Rita Lamboglia & Giuseppe D'Onza, 2013. "Un modello di gestione del rischio reputazionale. Dall’identificazione al fronteggiamento," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 7-34.
    36. Colin Higgins & Markus Milne & Bernadine Gramberg, 2015. "The Uptake of Sustainability Reporting in Australia," Journal of Business Ethics, Springer, vol. 129(2), pages 445-468, June.

  7. Jose M. Moneva & Eduardo Ortas, 2008. "Are stock markets influenced by sustainability matter? Evidence from European companies," International Journal of Sustainable Economy, Inderscience Enterprises Ltd, vol. 1(1), pages 1-16.

    Cited by:

    1. Pekka Tervonen & Harri Haapasalo & Sari Juntunen, 2010. "Development of environmental management: a case study of steel production," International Journal of Sustainable Economy, Inderscience Enterprises Ltd, vol. 2(2), pages 144-163.
    2. Gonzalo Maldonado-Guzmán & Sandra Yesenia Pinzón-Castro & Cid Leana Morales, 2017. "Corporate Social Responsibility and Firm Reputation in Mexican Small Business," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 7(5), pages 1-3.
    3. Carlos Lassala & Andreea Apetrei & Juan Sapena, 2017. "Sustainability Matter and Financial Performance of Companies," Sustainability, MDPI, Open Access Journal, vol. 9(9), pages 1-16, August.
    4. Thomas Kaspereit & Kerstin Lopatta, 2013. "The Value Relevance of SAM's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets," ZenTra Working Papers in Transnational Studies 19 / 2013, ZenTra - Center for Transnational Studies, revised Oct 2013.
    5. Obiamaka NWOBU, 2015. "Meaning And Interpretation of Unqualified Opinion of External Auditors: Perceptions of External Auditors and Users of Audited Financial Statements in Nigeria," The Journal of Accounting and Management, Danubius University of Galati, issue 3, pages 5-13, December.
    6. Ortas, Eduardo & Moneva, José M., 2013. "The Clean Techs equity indexes at stake: Risk and return dynamics analysis," Energy, Elsevier, vol. 57(C), pages 259-269.
    7. Carmelo Reverte, 2016. "Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms," Review of Managerial Science, Springer, pages 411-435.
    8. Shawn Pope & Arild Wæraas, 2016. "CSR-Washing is Rare: A Conceptual Framework, Literature Review, and Critique," Journal of Business Ethics, Springer, vol. 137(1), pages 173-193, August.

  8. José Mariano Moneva Abadía & Eduardo Ortas Fredes, 2007. "Información de sostenibilidad y performance financiera en el mercado español: especial referencia al sector financiero," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 66(03), pages 246-265.

    Cited by:

    1. 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.

  9. 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. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. 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.
    15. 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.
    16. 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.
    17. 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.
    18. 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.

  10. 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. 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. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Post-Print halshs-00154184, HAL.
    4. 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.
    5. 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.
    6. 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.
    7. Rodgers, Waymond & Gago Rodríguez, Susana, 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.
    8. 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.
    9. Salma Damak Ayadi, 2004. "Determinants of the corporate decision to disclose stakeholders' reports in France," Post-Print halshs-00154181, HAL.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. 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.
    15. 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.
    16. 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.
    17. 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.
    18. 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.
    19. 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.
    20. 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, pages 633-659.
    21. 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.

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