Núria Arimany-Serrat
https://orcid.org/0000-0003-0323-6601
Spain
Universitat de Vic - Universitat Central de Catalunya
Associate professor in accountuing and auditing at the Faculty of Business and
Communication of the University of Vic-Central University of Catalonia.
Her areas of interest are accounting, financial statement analysis
and corporate social responsibility.
Germà Coenders
https://orcid.org/0000-0002-5204-6882
Spain
Universitat de Girona
Professor of quantitative methods for economics and business
at the Faculty of Economics and Business Sciences of the University of Girona.
His areas of interest include compositional data analysis and survey methodology
applied to marketing, finance and tourism.