https://hdl.handle.net/20.500.12412/2503 2026-10-29T07:25:22Z 2026-10-29T07:25:22Z Vicente Lama, Marta De Molina Sánchez, Horacio Daniel Ortiz-Gómez, Mar https://hdl.handle.net/20.500.12412/7436 2026-10-22T21:00:28Z 2025-01-01T00:00:00Z

Interpretation of the concept of liabilities in lease accounting Vicente Lama, Marta De; Molina Sánchez, Horacio Daniel; Ortiz-Gómez, Mar The reform of lease accounting for lessees has brought about a major change that has required the interpretation of the concept of assets and liabilities. The lease project arose from a lack of information about the entity’s liabilities, as some users believed that operating lease commitments should be reported as liabilities of the entity. Concepts are fundamental in a principles-based standard. IFRS 16 was a controversial standard and subject to strong pressure, especially from preparers, and not only conceptual positions were involved in the deliberation process. As a principles-based standard should be interpreted following those principles, this paper examines the interpretative decisions following the adoption of IFRS 16 to analyze whether they are consistent with the concepts used in the standard, particularly the concept of liabilities. Our results show that the standard and the basis for its conclusions have needed clarification or, in some cases, were interpreted inconsistently with the criteria under which IFRS 16 was issued. We argue that these departures have occurred because the Basis for Conclusions of IFRS 16 does not clearly reflect the concept of liabilities and they suggest that an explicit interpretation of the concepts is needed, either in the standard or in the doctrinal literature; otherwise, the standard may abandon its vocation of principlesbased regulation. Our findings are relevant to standard setters, particularly for the IASB when addressing the post-implementation review of IFRS 16, and preparers and auditors who must apply the standard.

2025-01-01T00:00:00Z Fernández Tenorio, Miguel González Rodríguez, Patricia Porras, Cristina Castellano, Antonio Moosmang, Sven Hofmann, Franz Ureña, Juan López-Barneo, José https://hdl.handle.net/20.500.12412/7222 2026-04-24T21:00:12Z 2010-03-18T00:00:00Z

Genetic Ablation of L-Type Ca2+ Channels Abolishes Depolarization-Induced Ca2+ Release in Arterial Smooth Muscle Fernández Tenorio, Miguel; González Rodríguez, Patricia; Porras, Cristina; Castellano, Antonio; Moosmang, Sven; Hofmann, Franz; Ureña, Juan; López-Barneo, José Rationale: In arterial myocytes, membrane depolarization-induced Ca2 release (DICR) from the sarcoplasmic reticulum (SR) occurs through a metabotropic pathway that leads to inositol trisphosphate synthesis independently of extracellular Ca2 influx. Despite the fundamental functional relevance of DICR, its molecular bases are not well known. Objective: Biophysical and pharmacological data have suggested that L-type Ca2 channels could be the sensors coupling membrane depolarization to SR Ca2 release. This hypothesis was tested using smooth muscle–selective conditional Cav1.2 knockout mice. Methods and Results: In aortic myocytes, the decrease of Ca2 channel density was paralleled by the disappearance of SR Ca2 release induced by either depolarization or Ca2 channel agonists. Cav1.2 channel deficiency resulted in almost abolition of arterial ring contraction evoked by DICR. Ca2 channel–null cells showed unaltered caffeine-induced Ca2 release and contraction. Conclusion: These data suggest that Cav1.2 channels are indeed voltage sensors coupled to the metabolic cascade, leading to SR Ca2 release. These findings support a novel, ion-independent, functional role of L-type Ca2 channels linked to intracellular signaling pathways in vascular myocytes.

2010-03-18T00:00:00Z Ortiz-Gómez, Mar Molina Sánchez, Horacio Daniel Fernández-Navarro, Francisco https://hdl.handle.net/20.500.12412/7215 2026-06-24T07:46:44Z 2025-01-28T00:00:00Z

Measuring the Human Values That Predominate in the Organization's Culture: A Dynamic Multilevel Linear Mixed Model Based on Genetic Algorithms Ortiz-Gómez, Mar; Molina Sánchez, Horacio Daniel; Fernández-Navarro, Francisco The alignment between organizational and employee human values is critical in institutions that base their management on values. This research aims to link Schwartz's 10 human values to workplace authenticity, determining prevalent values in organizations. In tandem, nonprofit organizations are intricately intertwined with the values held by their members, forming the bedrock of their identity. To achieve this goal, an in-depth analysis is conducted on three nonprofit and faith-based organizations. The study proposes a hybrid model, merging a genetic algorithm with a linear mixed model, to comprehensively explore the intricate relationship between employees’ human values and authenticity in organizational settings. The underlying model is estimated from data to theory using a genetic algorithm (global optimization) to dynamically determine the best set of human values regressors (also considering interaction effects). The regressors selected to explain the authenticity construct the most from two perspectives, namely, the general model (fixed effects) and the particular model (random effects).

2025-01-28T00:00:00Z Mesa-Pérez, Enrique https://hdl.handle.net/20.500.12412/6765 2025-09-16T21:00:23Z 2023-09-25T00:00:00Z

The rise of Compliance Systems? The evolution of internal control through the accounting literature Mesa-Pérez, Enrique Compliance systems aim to prevent the commission of fraud and corruption by promoting internal procedures and ethical behavior among individuals. Therefore, this research analyzes how the existing accounting literature examines the evolution of internal control and how it can reflect the implementation of compliance systems' features. The starting presumption of this research is that compliance systems result from a process of audit implosion in which the characteristics of the audit society influence the organization's internal control. New regulations like Sarbanes-Oxley, the COSO Framework, or the compliance regulation of European countries turned firms out-inside by requiring internal assurance about the effectiveness of their internal control. Compliance can be considered the last step within the evolution of internal control, acquiring a self-oversight and ethical perspective. This paper contributes to the accounting literature by showing that the study of compliance systems can foster the bridge between two trends within the accounting literature: management control and risk management. This research argues that recent regulations supposed the connection of two separated trends in the literature as the interactions and relations are now a risk to be managed.; Es la versión preprint del artículo. Se puede consultar la versión final en https://doi.org/10.1080/02102412.2023.2255416

2023-09-25T00:00:00Z