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Quality of government and economic growth at the municipal level: Evidence from Spain
Wiley (2021-07-21)This paper analyzes the relationship between government efficiency—an important dimension of quality of government—and economic growth at the municipal level in 1,820 Spanish municipalities during the period 2008–2015. At ... -
Rating the Raters: Evaluating how ESG Rating Agencies Integrate Sustainability Principles
MDPI (2019)Environmental, social, and governance (ESG) rating agencies, acting as relevant financial market actors, should take a stand on working towards achieving a more sustainable development. In this context, the objective of ... -
Re-examining the risk-return relationship in Europe: Linear or non-linear trade-off?
(2015-07-02)This paper analyzes the risk–return trade-off in Europe using recent data from 11 European stock markets. After relaxing the linear assumptions in the risk–return relationship by introducing a new approach that considers ... -
¿Reaccionan los analistas de riesgos comerciales de las empresas españolas ante los informes de auditoría calificados?: Un estudio empírico
Asociación Española de profesores Universitarios de Contabilidad (ADEPUC) (2008)En este trabajo se presenta un estudio empírico en el que se analiza si los informes de auditoría aportan información relevante en la evaluación de los riesgos comerciales de las empresas. Para ello se ha realizado un ... -
Regulation, Supervision and Accounting Conservatism: The Interactionof the Three Pillars of Basel II on the Quality of Reported Earnings inWorldwide Banks
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2023)Accounting conservatism is a quality of earnings positively associated with the strength of banking regu- lation and supervision and also high market discipline, but there still remains the unresolved question of the way ... -
Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators
Wiley (2023)Companies play a significant role in addressing the challenges of the SustainableDevelopment Goals (SDGs), and sustainability reporting is a strategic tool for decisionmaking and impact disclosure. This study assesses food ... -
Revisiting the Relationship Between Corporate Stakeholder Commitment and Social and Financial Performance
Wiley (2017)This study delves into the long-term relationship between social and financial performance of organizations. The aim of this study is to analyse the evolution of this relationship during the global financial crisis to ... -
Revisiting the Silver Crisis
Elsevier (2022-09-22)This paper examines the Silver Crisis of the late 1970s, which resulted in a $150 million lawsuit against the Hunt Brothers. In August 1988, the Hunt Brothers were found guilty by a jury of conspiracy, manipulation, ... -
Risk Disclosure and Cost of Equity: ABayesian Approach
Instituto Tecnológico Metropolitano (2020)El objetivo de este artículo es analizar la relación entre la divulgación de información sobre riesgo y el coste de capital de los recursos propios de empresas que cotizan en el mercado de capitales español. Este estudio ... -
Risk information disclosure and its impact on analyst forecast accuracy
ProQuest (2020-07)This paper aims to analyse the influence of risk information disclosure on the accuracy of financial analysts’ earnings forecasts for the Spanish stock market. To do this, we performed a regression analysis with panel ... -
SDG reporting: an analysis of corporate sustainability leaders
Emerald Publishing Limited (2023)Purpose This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading ... -
¿Se comportan más éticamente las consejeras que los consejeros de las comisiones de auditoría respecto a la calidad de la información contable?
Centro de Estudios Financieros (2018-06)In this analysis, we aim at investigating how audit committees (ACs) gender diversity impacts on the quality of financial information, calculated with the opinion that external auditors give firms in the audit report. ... -
Searching for the optimal territorial structure: the case of Spanish provincial councils
Taylor and Francis Group (2019)Modern states are organized in multi-level governance structures with economic and political authorities dispersed across them. However, although there is relatively widespread consensus that this form of organization ... -
Sector concentration risk: A model for estimating capital requirements
Elsevier (2011)The 2004 Basel Committee on Banking Supervision Accord (known as Basel II) provides a common framework for banks to determine their minimum capitalrequirements for solvency purposes. For credit risk (the most important one ... -
Self-regulated learning and the role of ePortfolios in business studies
Springer US (2015)Students’ work in ePortfolios was assessed through a case study supported by observation techniques and eQuestionnaires to gather data from a sample of eighty students over a period of 4 years (20 students per academic ... -
Short and long-term evaluation of efficiency and quality : an application to Spanish municipalities
Taylor & Francis (2009)This article analyses efficiency and quality levels in Spanish local governments and their determining factors through the application of the Data Envelopment Analysis methodology. It aims to discover to what extent ... -
Social Exclusion and Convergence in the EU: An Assessment of the Europe 2020 Strategy
MDPI (2020)Economic convergence has long been a declared objective of the EU and considered the fundamental mechanism for achieving socioeconomic cohesion. The recent economic crisis had an uneven impact across EU countries and brought ... -
Social Life Cycle Analysis of Textile Industry Impacts for Greater Social Sustainability of Global Supply Chains
MDPI (2023)Solutions will be effective if they are aligned with the problems that they are trying to solve. This paper studied the most relevant social impacts of the textile industry and how appropriately textile companies manage ... -
Socially (ir)responsible investing? The performance of the VICEX Fund from a business cycle perspective
Elsevier (2016-02)We assess the performance of the VICEX Fund, which lies at the opposite end of the spectrum to socially responsible mutual funds (SRMF). This fund is morally controversial due to its higher return premium on investments ... -
Stakeholder engagement in sustainability reporting in higher education An analysis of key internal stakeholders' expectations
Emerald (2018)Purpose The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle ...