Purpose
– The purpose of this paper are twofold. First, to disclose whether accounting students who participate more in online activities proposed by the teacher achieve better learning outcomes. Second, to identify which virtual learning activities achieve improved outcomes.
Design/methodology/approach
– Data mining is a computer-based tool devoted to analyzing massive data sources, generating information and discovering deeper knowledge and links among variables.
Findings
– There were differences between universities and subjects in the association of level of activity and learning outcomes. These findings will help teachers adjust their teaching guide, schedule and explanations.
Research limitations/implications
– Further developments should include the level of online compromise of the lecturers, and the correspondence of the online activity with the designed activities in the teaching guide. In order to identify the value-added activities performed by the students to achieve better deep learning outcomes.
Practical implications
– Higher Education should provide students with cognitive and transversal skills for successful incorporation into the labor market. In this sense, teaching methodology combined with online tools facilitates the process of teaching and learning with the implementation of different multimedia resources.
Originality/value
– Recently, the impact of virtual platform usage on students’ learning outcomes has started to be analyzed using “data mining” techniques. Educational data mining is a new focus to disclose existing links among students, lecturers and its activity.
The transposition of Directive 2014/95/EU to Spain through Law 11/2018 of December 28 requires companies to publish information on the impact of their environmental, social, and governance activities (ESG information) in management reports or in a “non-financial statement.” This study aims to assess the readiness of IBEX35 companies to submit ESG reports through their communication and web transparency and to determine whether such ESG information is related to these companies’ financial indicators. The study is pioneering in the analysis of the transparency of non-financial information on the websites of companies listed on the main Spanish stock market index (IBEX 35). It uses exploratory and descriptive analysis to determine whether the companies with the best economic efficiency indicators are also the most transparent in non-financial indicators (ESG) and to what extent these relationships explain the dependency between the two. The findings reveal that IBEX35 companies need to improve their web transparency by presenting solid non-financial reports with ESG sustainability parameters. The results show that companies with economic profitability in Return on Assets that use their debt levels wisely disclose higher levels of ESG information. In other words, financial performance and indebtedness contribute to improving levels of ESG disclosure on the IBEX35. Companies must also improve accessibility to ESG information, update it, and classify it in accordance with current regulations.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.