000101281 001__ 101281
000101281 005__ 20230519145439.0
000101281 0247_ $$2doi$$a10.3390/su13042099
000101281 0248_ $$2sideral$$a123812
000101281 037__ $$aART-2021-123812
000101281 041__ $$aeng
000101281 100__ $$0(orcid)0000-0002-1215-7916$$aGuevara Pérez, Juan Carlos$$uUniversidad de Zaragoza
000101281 245__ $$aFinancial sustainability and earnings management in the Spanish Sports Federations: A multi-theoretical approach
000101281 260__ $$c2021
000101281 5060_ $$aAccess copy available to the general public$$fUnrestricted
000101281 5203_ $$aThe objective of this study is to analyze, from a multi-theoretical framework, whether the managers of the Spanish National Sports Federations (NSFs) apply earnings management using accounting accruals as a measure of managerial discretion; secondly, whether these practices are associated with both the level of dependence on external resources, and the economic and financial control mechanisms exercised by the Superior Sports Council (Consejo Superior de Deportes, CSD) for the granting of public subsidies. The study provides evidence that long-term debt levels and the size of sports federations are determinants of earnings management, with a more accentuated relationship in the case of Olympic and Paralympic sports federations.
000101281 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000101281 590__ $$a3.889$$b2021
000101281 592__ $$a0.664$$b2021
000101281 594__ $$a5.0$$b2021
000101281 591__ $$aENVIRONMENTAL STUDIES$$b57 / 128 = 0.445$$c2021$$dQ2$$eT2
000101281 593__ $$aEnergy Engineering and Power Technology$$c2021$$dQ1
000101281 591__ $$aENVIRONMENTAL SCIENCES$$b133 / 279 = 0.477$$c2021$$dQ2$$eT2
000101281 593__ $$aRenewable Energy, Sustainability and the Environment$$c2021$$dQ1
000101281 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b35 / 47 = 0.745$$c2021$$dQ3$$eT3
000101281 593__ $$aManagement, Monitoring, Policy and Law$$c2021$$dQ1
000101281 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b7 / 9 = 0.778$$c2021$$dQ4$$eT3
000101281 593__ $$aGeography, Planning and Development$$c2021$$dQ1
000101281 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000101281 700__ $$0(orcid)0000-0003-4315-0642$$aMartín Vallespín, Emilio$$uUniversidad de Zaragoza
000101281 700__ $$aArcas Pellicer, María José
000101281 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000101281 773__ $$g13, 4 (2021), 13042099 [16 pp.]$$pSustainability (Basel)$$tSustainability (Switzerland)$$x2071-1050
000101281 85641 $$uhttps://www.mdpi.com/2071-1050/13/4/2099/pdf$$zTexto completo de la revista
000101281 8564_ $$s361790$$uhttps://zaguan.unizar.es/record/101281/files/texto_completo.pdf$$yVersión publicada
000101281 8564_ $$s2786906$$uhttps://zaguan.unizar.es/record/101281/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000101281 909CO $$ooai:zaguan.unizar.es:101281$$particulos$$pdriver
000101281 951__ $$a2023-05-18-14:28:17
000101281 980__ $$aARTICLE