Thesis Collection
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Browsing by Author "Bonsón Ponte, Enrique"
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Citizen reactions to municipalities’ Instagram communication
Perea El Khalifi, David; Bonsón Ponte, Enrique
; Bednarova, Michaela (Elsevier, 2021)
In this paper, we explore how local governments are using Instagram as a communication tool to engage with their citizens, using data from the municipalities of Andalusia (Spain). We seek to identify the determinants of ... -
Corporate social media as a tool for voluntary reporting, transparency and stakeholder’s engagement in Western European local governments
(Universidad de Huelva, 2014)This thesis contributes new and unique evidence to the debates surrounding business, management and communication changes and paradigmatic shifts in Western Europe by means of social media (SM) by seeking the answer to ... -
Corporate social responsibility reporting practices of Eurozone companies
(Universidad de Huelva, 2014)For most of the world`s largest companies, a voluntary reporting on non-financial information appears to be a continuing trend. Communication of social and environmental dimensions of the company plays a key role in the ... -
A Delphi investigation to explain the voluntary adoption of XBRL
The objective of this paper is to identify the factors that could have led North-American companies to voluntarily submit their information in XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial ... -
Disclosures about algorithmic decision making in the corporate reports of Western European companies
Bonsón Ponte, Enrique; Bednárová, Michaela; Perea El Khalifi, David (Elsevier, 2023)
Over the last decade, the use of different artificial intelligence (AI) tools has increased. To shed some light on the emerging trend of AI disclosure, the aim of this paper is to analyse the current practices of major ... -
Environmental Disclosure as a Tool for Public Sector Legitimacy: A Twitter Intelligence Approach
Bonsón Ponte, Enrique; Perea El Khalifi, David; Bednárová, Michaela (IGI Global, 2020)
The purpose of this study is to measure the extent of Twitter environmental reporting by Andalusian municipalities (Spain) and identify the determinant factors of such a disclosure. Thus, factors such as population, ... -
Información financiera en soporte electrónico : un análisis de las empresas portuguesas
(2008)Se asiste actualmente a una evolución en la utilización de la internet para la divulgación de información sobre las empresas. Se asiste igualmente a una evolución del paradigma de la utilidad, centrado en la información ... -
La mejora del sistema de información contable mediante la integración de las tecnologías emergentes
Bonsón Ponte, Enrique; Martín Zamora, Pilar; Escobar Rodríguez, Tomás (Asociación Española de Profesores Universitarios de Contabilidad, 2000)
El sistema de información contable (en adelante, SIC) se configura como el soporte básico para la satis¬facción de las necesidades informativas en el proceso de toma de decisiones. La falta de adecuación de la información ... -
The role of XBRL in Europe
Bonsón Ponte, Enrique (Universidad de Huelva, 2001)
Digital financial statements have been designed under two main hypotheses: The first one considers that human beings are their target audience and the second one assumes that users belong to a specific accounting jurisdiction ... -
Social media and open source intelligence (OSINT) in Andalusian local governments: the cases of Instagram and Twitter
(Universidad de Huelva, 2021)The use of communication channels represented by social media is a continuous trend in all areas. Its widespread adoption by both individuals and private and public organisations is undeniable. The evolution of new ... -
A survey on voluntary disclosure on the internet : empirical evidence from 300 European union companies
Bonsón Ponte, Enrique; Escobar Rodríguez, Tomás (Universidad de Huelva, 2002)
Nowadays, the Internet is a powerful means for companies to voluntarily disclose all kind of financial information. A wide academic literature exists on the field. Findings reveal that the financial information disclosed ... -
Tone and content analysis in the president’s letters to shareholders: Spanish evidence
Bonsón Ponte, Enrique; Perea El Khalifi, David; Azevedo, Graça (Ural State University of Economics, 2021-03)
This article explores the potential factors that might be influencing the length and tone of the discourse of the IBEX35 presidents’ letters to shareholders. It also provides an analysis of their content. The methodological ... -
Web quality in Lithuanian financial institution : a comparison with the EU results
Bonsón Ponte, Enrique; Cortijo Gallego, Virginia; Escobar Rodríguez, Tomás (Drustvo ekonomista 'Ekonomika', 2008)
The objective of this paper is to analyse the navigation quality of the websites of Lithuanian banks. Information completeness for investors ensures the correct functioning of capital markets. In banking environments, this ... -
XBRL y el nuevo modelo de reporting empresarial
Cortijo Gallego, Virginia (2009)
Las características intrínsecas de XBRL pueden ayudar a implantar el modelo propuesto por el AICPA para superar la crisis de los modelos actuales de reporting empresarial. En efecto, la necesidad de desarrollar taxonomías ...
