Elena Fernández Rodríguez

Unmet needs and satisfaction with healthcare in patients with multimorbidity

Elena Fernández Rodríguez, Carmen Rodríguez‐Blázquez, María Falcón Romero, María José de Tena-Dávila et autres

Abstract Background Health outcomes of patients with multimorbidity are associated with the satisfaction with the care received. The objective of this study is to describe and compare the needs, adequacy of and satisfaction with the received healthcare in patients with complex chronic …

es (code pays fourni par la source)

Institutional determinants of the effective tax rate in G7 and BRIC countries

Elena Fernández Rodríguez, Roberto García Fernández, Antonio Manuel Martínez Arias

This paper studies the relationship between the corporate effective tax rate (ETR) and several institutional factors in the G7 and the BRIC countries (Brazil, Russia, India, and China). We use the panel data methodology with a data sample of 25,878 listed firms …

es (code pays fourni par la source)

Tax avoidance and earnings management: a neural network approach for the largest European economies

Francisco J. Delgado, Elena Fernández Rodríguez, Roberto García Fernández, Manuel Landajo et autres

Abstract In this study, we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions. This methodology allows us to deal with nonlinearities detected in the data, which is the …

es (code pays fourni par la source)

Tax Avoidance and Auditor Quality: Evidence Using Quantile Regression

Raúl Rivero-Blanco, Elena Fernández Rodríguez

es (code pays fourni par la source)

Women and managers in the Post Office in Spain, Turkey and France: The unspoken of a career

Elena Fernández Rodríguez, Margaux Meidinger

International audience

fr, us, ca (code pays fourni par la source)

Business and institutional determinants of Effective Tax Rate in emerging economies

Elena Fernández Rodríguez, Roberto García Fernández, Antonio Manuel Martínez Arias

es (code pays fourni par la source)

Seguridad y libertad en el sistema democrático: actas del XVII Congreso de la Asociación de Constitucionalistas de España

Elena Fernández Rodríguez, José Júlio

Seguridad, libertad, amenazas, desafios, riesgos, derechos fundamentales? Nos hallamos ante un conjunto de conceptos y realidades que se solapan e influyen mutuamente generando un entorno convulso para la calidad de nuestras democracias y para el progreso social. Es imprescindible, por lo tanto, …

Using the DEMATEL-VIKOR Method in Dam Failure Path Identification

Yantao Zhu, Xinqiang Niu, Chongshi Gu, Dashan Yang et autres

Club convergence in the corporate income tax: The case of European effective rates

Francisco J. Delgado, Elena Fernández Rodríguez, Antonio Manuel Martínez Arias, María José Presno

es (code pays fourni par la source)

Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies

Elena Fernández Rodríguez, Roberto García Fernández, Antonio Manuel Martínez Arias

This paper examines the effect of state ownership on the effective tax rates of Spanish companies. Using information regarding 3169 companies during the period of 2008–2014, we show that there are significant differences between the tax burdens of non-state-owned enterprises (NSOEs) and …

es (code pays fourni par la source)

Visión y estrategia de la RSC desde una empresa pública

Elena Fernández Rodríguez

Los Bosques de CORREOS: por la biodiversidad presente y futura

Elena Fernández Rodríguez