Listar COFIN_Articles por título
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Earnings management of target firms and deal premiums: The role of industry relatedness
Elsevier (2022-03)This paper contributes to the merger and acquisitions (M&A) literature by providing evidence for the role of industry relatedness in the association between target firms' earnings management (EM) before the deal and the ... -
Effects of Gender and Performance: the Spanish Firms and the Economy for the Common Good
IBIMA Publishing, LLC. (2021-04-15)Firm performance has traditionally been evaluated on the basis of financial results; if a company achieved a profit or managed to increase profit levels, this was believed to indicate that it was doing well. However, it ... -
La eficiencia de los municipios españoles durante el período de crisis
Asociación Española de Contabilidad y Administración de Empresas (2016)En este trabajo se analiza la eficiencia en costes de los gobiernos locales españoles durante el período de la crisis económica (2008-2012). Los resultados indican una mejora general de la eficiencia a lo largo del ... -
El enfoque de sostenibiliad en los planes de salud de las comunidades autónomas: el desarrollo sostenible como oportunidad
Elsevier (2016-05)Objective To determine the degree to which the health plans of the autonomous communities focus on the usual three dimensions of sustainability: economic, social and environmental, both in the general level of discourse ... -
Engagement of directors representing institutional investors on environmental disclosure
John Wiley and Sons (2018)This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, ... -
Entry with two correlated signals: the case of industrial espionage and its positive competitive effects
Springer (2021-01-07)Recent advances in information and communication technologies have increased the incentives for firms to acquire information about rivals. These advances may have major implications for market entry because they make it ... -
Environmental conditions, fund characteristics, and Islamic orientation: An analysis of mutual fund performance for the MENA region
Elsevier (2016-12)Islamic funds are increasingly seen as an alternative to conventional funds, in part due to the growing prominence of Islamic finance. In contrast to most previous literature, this paper focuses on the countries of the ... -
Environmental strategy in the global banking industry within the varieties of capitalism approach: The moderating role of gender diversity and board members with specific skills
Wiley (2019)This research sets out to analyse environmental disclosure in the banking industry by considering the varieties of capitalism framework. This approach is concerned with the way companies interact strategically to resolve ... -
Ethical strategy focus and mutual fund management: Performance and persistence
Elsevier (2019-03)The aim of this study is to analyze whether managers, practitioners and individual investors could obtain higher risk-adjusted returns by allocating their investments to funds that integrate specific levels of socially ... -
Europeanization and the Soft Law Process of EU Corporate Governance: How has the 2003 Action Plan Impacted on National Corporate Governance Codes?
John Wiley & Sons, Inc. (2016-01)Europeanization addresses the impacts of EU (European Union) membership on national politics and policies. Over time, new policy processes have been developed, such as the use of soft law and the open method of co-ordination. ... -
Evaluating local government performance in times of crisis
Taylor and Francis Group (2019)In recent years, Spanish local governments have come under increasing pressure to accommodate severe economic restrictions while maintaining their provision of local public services. We analyse overall cost efficiency in ... -
Evaluating sustainability in organisations with a fuzzy logic approach
Emerald (2008)Purpose - To determine whether the organisations more strategically committed to its stakeholders present better social and financial performance and, based on this relationship, know the state of the art of the Spanish ... -
Explaining local governments' cost efficiency: Controllable and uncontrollable factors
Elsevier (2020-05)Efficient and effective management of public resources is essential at all levels of government. This issue has gained momentum due to the strains that affected public sector finances after the onset of the 2007/08 crisis ... -
Exploring in emerging countries corporate social reponsibility reporting and corporate governance mechanisms
Wiley (2019)Within corporate governance, the board of directors plays a major role in improving corporate transparency by increasing the disclosure of corporate social responsibility (CSR) information. In this paper, we analyse the ... -
External investigations and disciplinary sanctions against auditors: the impact on audit quality
Springer (2015-08)In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which ... -
El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers
Asociación Española de Profesores Universitarios de Contabilidad (2015)Este trabajo ofrece evidencia sobre el resultado de la fusión de Price Waterhouse y Coopers & Lybrand respecto a 2 de los objetivos que pretendían alcanzarse con la operación empresarial, como son el crecimiento de la nueva ... -
Female directors on boards. The impact of faultlines on CSR reporting
Emerald (2020)Purpose: This paper analyzes the role of female directors on CSR disclosure. It assumes the existence of faultlines when studying gender diversity and classifies female directors into three categories: industry experts, ... -
Female directorship on boards and corporate sustainability policies: Their effect on sustainable development
Wiley (2019)We aim to explore whether board gender diversity, specifically women institutional directors, improves the sustainability development and stakeholder engagement of listed firms by affecting corporate social responsibility ... -
Female Institutional Directors on Boards and Firm Value
Springer (2016-07-18)The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous ... -
Firm innovation as a business strategy of CEO power: Does national culture matter?
Wiley (2023)The influence of chief executive officer (CEO) power on innovation has only briefly been the subject of study thus far creating a need for further exploration. The purpose of this research is to provide more evidence of ...