JUANA ALONSO CAÑADAS - Academia.edu (original) (raw)

Financial valuation & analysis by JUANA ALONSO CAÑADAS

Estrategia Financiera, Jan 1, 2010

Papers by JUANA ALONSO CAÑADAS

Contaduría Universidad de Antioquia

La penalización, por parte de los diferentes stakeholders, de conductas impropias y poco responsa... more La penalización, por parte de los diferentes stakeholders, de conductas impropias y poco responsables dentro del sector financiero internacional, han derivado en la adquisición de un compromiso con el desempeño socialmente responsable y su divulgación mediante las memorias de sostenibilidad. El presente estudio analiza la divulgación de información sobre responsabilidad social corporativa en el contexto de las entidades de crédito a nivel internacional, identificando qué factores influyen en el volumen de información publicada. El análisis realizado muestra una relación significativa y negativa entre la divulgación de información y los factores explicativos rentabilidad, edad y tamaño de la organización.

Managing Sustainable Tourism Resources

Tourism in protected natural areas is one of the main economic drivers of rural economies in Euro... more Tourism in protected natural areas is one of the main economic drivers of rural economies in Europe, and Spain is the European country with the highest number of protected areas awarded as sustainable destinations by the European Charter for Sustainable Tourism in Protected Areas. The involvement of both local businesses and tourists is vital to the effective management of sustainable tourism, and social media is increasingly becoming a relevant tool to this task. Taking these considerations into account, this chapter has two goals: first is to examine the online activities performed by tourists in Facebook pages of local tourist businesses, aiming to enhance customer engagement with sustainable tourism; second is to perform a comparative analysis on the impact and degree of engagement achieved of firms from different Spanish regions. Findings will contribute significantly to our understanding of the influence of social media in fostering citizen engagement with sustainable tourism.

INTED2021 Proceedings, 2021

Municipal authorities often use social media to enhance communication with the population and to ... more Municipal authorities often use social media to enhance communication with the population and to encourage participation in decision-making processes. In this chapter, we analyse the evolution of such engagement via Facebook, before and after the local elections held in Spain in 2015. Engagement was measured by obtaining metrics of popularity, commitment and virality for each Facebook profile, in a sample composed of large local governments. The results obtained reflect significant differences in the index of engagement before and after these elections, which was calculated in terms of Facebook “likes”, “shares” and “comments”. A significant decrease was observed in citizens’ engagement to their local government following the election, especially among governments where emergent parties with a left-wing ideology took power, in contrast to areas governed by right-wing parties, where levels of engagement increased.

La presente Tesis Doctoral tiene como objetivo principal componer un cuerpo de referencia para la... more La presente Tesis Doctoral tiene como objetivo principal componer un cuerpo de referencia para la aplicacion de la prima por iliquidez en la valoracion de empresas no cotizadas, asi como contrastar empiricamente la validez del modelo propuesto por la Asociacion Espanola de Contabilidad y Administracion de Empresas (AECA) para el calculo de una tasa de actualizacion que incorpora riesgos especificos de la empresa. Por ello, la Tesis Doctoral se compone de una introduccion general, de un primer bloque dedicado a los fundamentos teoricos, uno segundo dirigido al estudio empirico, las correspondientes referencias bibliograficas y anexos. La primera parte, que configura el marco teorico de referencia, consta de dos capitulos. En el primero se desarrollan los fundamentos y los principales modelos y metodos de valoracion de empresas, prestandose especial atencion al MDFT ya que, sera el metodo escogido para la valoracion de las empresas en la parte empirica. El segundo, se dedica a estable...

Corporate Social Responsibility, 2019

Nonprofit organisations should be at the forefront in implementing corporate social responsibilit... more Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses perceptions of online transparency and web-usage as a means of online corporate social responsibility disclosure practices. Data is obtained from nonprofit case study analysis of Spanish Verdiblanca. The results reveal a contradiction between the corporate social responsibility information that is considered most important and actual practices of information disclosure. In particular, the information disclosure that is most highly valued concerns the social impact made by the organisation, compared to information on economics which is the most visible on the organisational webpage.

Hitos de Ciencias Económico Administrativas, 2017

RESUMEN En los países Latinoamericanos y en especial México y Colombia, existe un creciente inter... more RESUMEN En los países Latinoamericanos y en especial México y Colombia, existe un creciente interés por fomentar la ética en el ámbito público, ya que se considera una parte integral de los mecanismos para fomentar la democracia y buenas prácticas en el sector. En base a estos precedentes el presente trabajo tiene como objetivo el análisis comparativo de los valores que fomentan los códigos de conducta de los ayuntamientos de México y Colombia. Los resultados muestran que existen diferencias significativas en los valores transparencia, honestidad y justicia. En este sentido, los Ayuntamientos colombianos prestan un mayor interés por comunicar la importancia del acceso a la información pública, mientras que los mexicanos realizan un mayor énfasis en promocionar conductas que garanticen la honestidad y la equidad de los funcionarios públicos. ABSTRACT In Latin American countries and particularly in Mexico and Colombia there is an increasing demand for improving ethic in the public sec...

Financial Sustainability in Public Administration, 2017

Under legislation enacted to restrain the public deficit (Act 2/2012), Spanish public universitie... more Under legislation enacted to restrain the public deficit (Act 2/2012), Spanish public universities are obliged to comply with the principle of financial sustainability. In consequence, their net debt capacity is limited, and they may not exceed an average payment period to suppliers of 30 days. We determine the financial sustainability of Spanish universities in terms of these two variables, and identify the factors that influence this sustainability. The results show that the net debt is significantly affected by the productivity of the university, the ideology of the party governing the Autonomous Community, the experience of the university, the size of its community and the financial support received from the regional government. However, the average payment period is only influenced by productivity and ideology.

Avances en Educación, TIC e innovación: Aportaciones para la mejora empresarial y social. Advances in Education, ICT and Innovation: Issues for Business and Social Enhancing, 2021

Research Anthology on Strategies for Using Social Media as a Service and Tool in Business, 2021

The main aim of this chapter is to describe the current status of participation and commitment of... more The main aim of this chapter is to describe the current status of participation and commitment of stakeholders in museums and cultural institutions through social networks. The study and analysis were developed following a quantitative methodology to calculate an index of online engagement through direct observation of data from the social network Facebook. Results show low levels of engagement, being most of interactions carried out through “like” and “share” actions, with few comments. It has been also detected that science museums lead in popularity, thematic museums are more prone to comments, and virality stands out in monuments. Likewise, the publication of posts containing audio-visual content are more frequent, and its publication is usually carried out during the week and in the morning.

Revista de Ciencias Sociales, 2019

Ante el incremento de la demanda de transparencia, los países sudamericanos están adoptando leyes... more Ante el incremento de la demanda de transparencia, los países sudamericanos están adoptando leyes de acceso a la información pública. En este contexto, este artículo tiene como objetivo examinar el nivel de cumplimiento de la regulación estricta y laxa de transparencia, por parte de los gobiernos locales sudamericanos. Para ello, se elabora un índice de contenido que es analizado desde un punto de vista descriptivo. Además, a través de diferentes modelos de regresión estadística, se examinan cuáles son los factores del entorno que favorecen el cumplimiento de la divulgación de la información estricta. Los resultados muestran que queda mucho camino por recorrer para mejorar la transparencia, estando totalmente relacionada la divulgación de información, tanto legal como voluntaria, con el entorno en el que se desenvuelve. A modo de conclusión se determina que la presencia de la Ley de transparencia no es suficiente para que el gestor divulgue más información que la estricta, siendo una cuestión más de actitud que de leyes.

International Journal of Business Research, 2020

Sustainability, 2019

In light of the increased demand for greater accountability and legitimacy, new disclosure mechan... more In light of the increased demand for greater accountability and legitimacy, new disclosure mechanisms based on non-financial transparency have emerged. Universities cannot be left behind with respect to these social demands. In addition, continuous competition in excellence is driving higher education organizations to exhibit a greater visibility of their results, necessarily incorporating more non-financial aspects to boost stakeholder engagement. The novelty of this work lies in the analysis of the real state of non-financial vs. financial information in both public and private universities and in the exploration of their influence on stakeholder online engagement. To this end, a content analysis of the universities’ web pages and Facebook profiles was conducted, and a multivariable linear regression analysis was performed. The main results show that private and larger universities that lead Webometrics for Google Scholar Citations, and those that have gradually been adopting fina...

International Journal of Environmental Research and Public Health, 2020

Health organizations, continuously exposed to public scrutiny due to the social relevance of the ... more Health organizations, continuously exposed to public scrutiny due to the social relevance of the services provided, have adopted social media to disseminate information about health but also about themselves, and thus, reducing uncertainty and improving communication. In this context, users’ participation in social media has become one of the main indicators of their effectiveness, highlighting the importance of analyzing which factors enhance online engagement. This research extends the number of variables identified in prior studies and analyzes 19,817 Facebook posts from 126 health organizations. Using multivariate linear regression, explanatory results show that economic and organizational attributes, and factors related to the social media posts, both contribute significantly to explain the engagement reached in social media by those organizations. According to our findings, health organizations are not taking enough advantage of social media to engage with their current and po...

Tourism Management Perspectives, 2020

Further longitudinal and empirical studies of destination management organisations (DMOs) are nee... more Further longitudinal and empirical studies of destination management organisations (DMOs) are needed to enhance our understanding of tourists' engagement management via social networking sites (SNS). In the context of European local DMOs and exploring a timeframe of 6 years, this paper provides evidence of a positive trend in tourists' online engagement. However, greater effort in managing SNS must be made, prioritising interactive conversations. Seasonality exists: more online interaction takes place during the off season than in the peak season. The successful management of SNS requires careful attention to the content, format and timing of posts and to the expression of sentiments. Emphasis should be placed on the natural resources of the destination, on the use of video formats, on the expression of positive sentiments and on making posts during weekends, in the evening and at night.

Contaduría Universidad de Antioquia

La penalización, por parte de los diferentes stakeholders, de conductas impropias y poco responsa... more La penalización, por parte de los diferentes stakeholders, de conductas impropias y poco responsables dentro del sector financiero internacional, han derivado en la adquisición de un compromiso con el desempeño socialmente responsable y su divulgación mediante las memorias de sostenibilidad. El presente estudio analiza la divulgación de información sobre responsabilidad social corporativa en el contexto de las entidades de crédito a nivel internacional, identificando qué factores influyen en el volumen de información publicada. El análisis realizado muestra una relación significativa y negativa entre la divulgación de información y los factores explicativos rentabilidad, edad y tamaño de la organización.

Managing Sustainable Tourism Resources

Tourism in protected natural areas is one of the main economic drivers of rural economies in Euro... more Tourism in protected natural areas is one of the main economic drivers of rural economies in Europe, and Spain is the European country with the highest number of protected areas awarded as sustainable destinations by the European Charter for Sustainable Tourism in Protected Areas. The involvement of both local businesses and tourists is vital to the effective management of sustainable tourism, and social media is increasingly becoming a relevant tool to this task. Taking these considerations into account, this chapter has two goals: first is to examine the online activities performed by tourists in Facebook pages of local tourist businesses, aiming to enhance customer engagement with sustainable tourism; second is to perform a comparative analysis on the impact and degree of engagement achieved of firms from different Spanish regions. Findings will contribute significantly to our understanding of the influence of social media in fostering citizen engagement with sustainable tourism.

INTED2021 Proceedings, 2021

Municipal authorities often use social media to enhance communication with the population and to ... more Municipal authorities often use social media to enhance communication with the population and to encourage participation in decision-making processes. In this chapter, we analyse the evolution of such engagement via Facebook, before and after the local elections held in Spain in 2015. Engagement was measured by obtaining metrics of popularity, commitment and virality for each Facebook profile, in a sample composed of large local governments. The results obtained reflect significant differences in the index of engagement before and after these elections, which was calculated in terms of Facebook “likes”, “shares” and “comments”. A significant decrease was observed in citizens’ engagement to their local government following the election, especially among governments where emergent parties with a left-wing ideology took power, in contrast to areas governed by right-wing parties, where levels of engagement increased.

La presente Tesis Doctoral tiene como objetivo principal componer un cuerpo de referencia para la... more La presente Tesis Doctoral tiene como objetivo principal componer un cuerpo de referencia para la aplicacion de la prima por iliquidez en la valoracion de empresas no cotizadas, asi como contrastar empiricamente la validez del modelo propuesto por la Asociacion Espanola de Contabilidad y Administracion de Empresas (AECA) para el calculo de una tasa de actualizacion que incorpora riesgos especificos de la empresa. Por ello, la Tesis Doctoral se compone de una introduccion general, de un primer bloque dedicado a los fundamentos teoricos, uno segundo dirigido al estudio empirico, las correspondientes referencias bibliograficas y anexos. La primera parte, que configura el marco teorico de referencia, consta de dos capitulos. En el primero se desarrollan los fundamentos y los principales modelos y metodos de valoracion de empresas, prestandose especial atencion al MDFT ya que, sera el metodo escogido para la valoracion de las empresas en la parte empirica. El segundo, se dedica a estable...

Corporate Social Responsibility, 2019

Nonprofit organisations should be at the forefront in implementing corporate social responsibilit... more Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses perceptions of online transparency and web-usage as a means of online corporate social responsibility disclosure practices. Data is obtained from nonprofit case study analysis of Spanish Verdiblanca. The results reveal a contradiction between the corporate social responsibility information that is considered most important and actual practices of information disclosure. In particular, the information disclosure that is most highly valued concerns the social impact made by the organisation, compared to information on economics which is the most visible on the organisational webpage.

Hitos de Ciencias Económico Administrativas, 2017

RESUMEN En los países Latinoamericanos y en especial México y Colombia, existe un creciente inter... more RESUMEN En los países Latinoamericanos y en especial México y Colombia, existe un creciente interés por fomentar la ética en el ámbito público, ya que se considera una parte integral de los mecanismos para fomentar la democracia y buenas prácticas en el sector. En base a estos precedentes el presente trabajo tiene como objetivo el análisis comparativo de los valores que fomentan los códigos de conducta de los ayuntamientos de México y Colombia. Los resultados muestran que existen diferencias significativas en los valores transparencia, honestidad y justicia. En este sentido, los Ayuntamientos colombianos prestan un mayor interés por comunicar la importancia del acceso a la información pública, mientras que los mexicanos realizan un mayor énfasis en promocionar conductas que garanticen la honestidad y la equidad de los funcionarios públicos. ABSTRACT In Latin American countries and particularly in Mexico and Colombia there is an increasing demand for improving ethic in the public sec...

Financial Sustainability in Public Administration, 2017

Under legislation enacted to restrain the public deficit (Act 2/2012), Spanish public universitie... more Under legislation enacted to restrain the public deficit (Act 2/2012), Spanish public universities are obliged to comply with the principle of financial sustainability. In consequence, their net debt capacity is limited, and they may not exceed an average payment period to suppliers of 30 days. We determine the financial sustainability of Spanish universities in terms of these two variables, and identify the factors that influence this sustainability. The results show that the net debt is significantly affected by the productivity of the university, the ideology of the party governing the Autonomous Community, the experience of the university, the size of its community and the financial support received from the regional government. However, the average payment period is only influenced by productivity and ideology.

Avances en Educación, TIC e innovación: Aportaciones para la mejora empresarial y social. Advances in Education, ICT and Innovation: Issues for Business and Social Enhancing, 2021

Research Anthology on Strategies for Using Social Media as a Service and Tool in Business, 2021

The main aim of this chapter is to describe the current status of participation and commitment of... more The main aim of this chapter is to describe the current status of participation and commitment of stakeholders in museums and cultural institutions through social networks. The study and analysis were developed following a quantitative methodology to calculate an index of online engagement through direct observation of data from the social network Facebook. Results show low levels of engagement, being most of interactions carried out through “like” and “share” actions, with few comments. It has been also detected that science museums lead in popularity, thematic museums are more prone to comments, and virality stands out in monuments. Likewise, the publication of posts containing audio-visual content are more frequent, and its publication is usually carried out during the week and in the morning.

Revista de Ciencias Sociales, 2019

Ante el incremento de la demanda de transparencia, los países sudamericanos están adoptando leyes... more Ante el incremento de la demanda de transparencia, los países sudamericanos están adoptando leyes de acceso a la información pública. En este contexto, este artículo tiene como objetivo examinar el nivel de cumplimiento de la regulación estricta y laxa de transparencia, por parte de los gobiernos locales sudamericanos. Para ello, se elabora un índice de contenido que es analizado desde un punto de vista descriptivo. Además, a través de diferentes modelos de regresión estadística, se examinan cuáles son los factores del entorno que favorecen el cumplimiento de la divulgación de la información estricta. Los resultados muestran que queda mucho camino por recorrer para mejorar la transparencia, estando totalmente relacionada la divulgación de información, tanto legal como voluntaria, con el entorno en el que se desenvuelve. A modo de conclusión se determina que la presencia de la Ley de transparencia no es suficiente para que el gestor divulgue más información que la estricta, siendo una cuestión más de actitud que de leyes.

International Journal of Business Research, 2020

Sustainability, 2019

In light of the increased demand for greater accountability and legitimacy, new disclosure mechan... more In light of the increased demand for greater accountability and legitimacy, new disclosure mechanisms based on non-financial transparency have emerged. Universities cannot be left behind with respect to these social demands. In addition, continuous competition in excellence is driving higher education organizations to exhibit a greater visibility of their results, necessarily incorporating more non-financial aspects to boost stakeholder engagement. The novelty of this work lies in the analysis of the real state of non-financial vs. financial information in both public and private universities and in the exploration of their influence on stakeholder online engagement. To this end, a content analysis of the universities’ web pages and Facebook profiles was conducted, and a multivariable linear regression analysis was performed. The main results show that private and larger universities that lead Webometrics for Google Scholar Citations, and those that have gradually been adopting fina...

International Journal of Environmental Research and Public Health, 2020

Health organizations, continuously exposed to public scrutiny due to the social relevance of the ... more Health organizations, continuously exposed to public scrutiny due to the social relevance of the services provided, have adopted social media to disseminate information about health but also about themselves, and thus, reducing uncertainty and improving communication. In this context, users’ participation in social media has become one of the main indicators of their effectiveness, highlighting the importance of analyzing which factors enhance online engagement. This research extends the number of variables identified in prior studies and analyzes 19,817 Facebook posts from 126 health organizations. Using multivariate linear regression, explanatory results show that economic and organizational attributes, and factors related to the social media posts, both contribute significantly to explain the engagement reached in social media by those organizations. According to our findings, health organizations are not taking enough advantage of social media to engage with their current and po...

Tourism Management Perspectives, 2020

Further longitudinal and empirical studies of destination management organisations (DMOs) are nee... more Further longitudinal and empirical studies of destination management organisations (DMOs) are needed to enhance our understanding of tourists' engagement management via social networking sites (SNS). In the context of European local DMOs and exploring a timeframe of 6 years, this paper provides evidence of a positive trend in tourists' online engagement. However, greater effort in managing SNS must be made, prioritising interactive conversations. Seasonality exists: more online interaction takes place during the off season than in the peak season. The successful management of SNS requires careful attention to the content, format and timing of posts and to the expression of sentiments. Emphasis should be placed on the natural resources of the destination, on the use of video formats, on the expression of positive sentiments and on making posts during weekends, in the evening and at night.

Local Government Studies, 2019

This article focuses on a little-explored area of research, seeking to explain how political chan... more This article focuses on a little-explored area of research, seeking to explain how political changes influence the participation of citizens in the social networks of local governments. In the context of the recent upsurge of antisystem movements and political parties in the European Union, we analyse a new set of data on participation via local governments' Facebook pages during a turbulent period in European politics. The results obtained show that when a local government is affected by changes in political competition there is a greater degree of citizens' engagement through social networks. Our analytical framework shows that this increased engagement is directly associated with the vulnerability of political parties, especially when the governing party loses its absolute majority and is constrained or prevented from carrying out political initiatives.