Jennifer Martínez-Ferrero

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140f 2 The aim of this study is to analyze the level of environmental, economic, and social engagement disclosed by local governments, taking into account factors such as political ideology and media pressure. We analyzed 102 large Spanish municipalities, using data from 2011. An econometric model is used based on dependency techniques for cross-sectional(More)
In light of the growing demand for sustainable behavior and the special interest that has emerged regarding the social and environmental impact of firms, the purpose of this research is to analyze the determinants of the accounting treatment of emission rights. To achieve that purpose, we use a sample composed of 119 firms worldwide from different countries(More)
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