Visualitzant COFIN_Articles per data de publicació
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The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
Emerald (2008)Purpose – This paper examines the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’ reports. Design/methodology/approach – ... -
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 ... -
Influencia de la rentabilidad en el proceso de selección en los planes de pensiones en España: un análisis de sensibilidad
Asociación Española de Contabilidad y Administración de Empresas (2008)El objetivo del presente trabajo es doble: por un lado analizar los factores que inducen a un inversor a seleccionar un plan de pensiones concreto y por otro determinar si dichos inversores poseen habilidades de selección. ... -
¿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 ... -
Performance of Ethical Mutual Funds in Spain: Sacrifice or Premium?
Springer Netherlands (2008-08)There is currently much debate in the economic literature about whether ethical investment involves a financial sacrifice or premium. One of the most common methods of testing this compares the financial performance of ... -
Determinants of pension plan fees in Spain
Taylor & Francis (2009)Pension plans and funds represent a substantial part of the welfare systems in both Europe and Spain. One of the most important factors in the choice of a plan or fund is the performance it obtains. In view of the influence ... -
The effect of the EMU on short and long-run stock market dynamics: New evidence on financial integration
Inderscience Publishers (2009)This paper deals with the time evolution of stock market integra- tion around the introduction of the euro. In particular we test whether the degree of integration between the main eurozone countries increased after European ... -
Intraday realised volatility relationships between the S&P 500 spot and futures market
Palgrave Macmillan (2009)In this paper, we provide additional evidence on the intraday lead-lag relationship in the S&P 500 stock index futures market. In particular, we focus on the dynamic interactions of market volatility. In contrast to previous ... -
Liquidity and hedging effectiveness under futures mispricing: International evidence
Wiley (2009)We analyze the hedging effectiveness of positions that replicate stock indexes using corresponding futures contracts through the application of a dynamic, stochastic hedging strategy proposed by Lafuente, J. A. and Novales, ... -
Do investors in Spain react to news on sustainability and corporate social responsibility?
Inderscience Enterprises (2009)We analyse whether sustainability and corporate social responsibility-related news affects returns of stocks traded on the Spanish stock market. We used event methodology and an approach consistent with the active management ... -
La inversión socialmente responsable
Asociación Española de Contabilidad y Administración de Empresas (2009)La ISR permite a los inversores la integración de variables no consideraras hasta el momento en los modelos financieros en el proceso de inversión, al reflejar sus valores personales en la elección de sus inversiones o ... -
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 ... -
Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports
Universidad de los Andes. Facultad de Administración (2009)The aim of this study is to examine whether the provision of non-audit services by the incumbent auditor compromises auditor independence in a low litigation risk environment such as in the case of Spain, where the audit ... -
Non-simultaneous market timing in mutual funds
Asian Network for Scientific Information (2009)The objective and contribution of this study is to analyse market timing over non-simultaneous periods. This approach considers that decisions on portfolio risk could affect the fund return in subsequent periods and not ... -
Teorías sobre coberturas con contratos de futuro
Universidad Nacional de Colombia. Facultad de Ciencias Económicas (2009)En este trabajo se presenta una revisión de las principales teorías sobre cobertura con contratos de futuro y de los distintos métodos de estimación utilizados para determinar el ratio de cobertura óptimo. La aproximación ... -
The Effectiveness of the public support policies for the european industry financing as a contribution to sustainable development
Springer Netherlands (2010)In recent years, the debate about the role of the Public Institutions in the fields of corporate social responsibility and sustainable development has gained momentum. Nevertheless, the ambiguity of the latter concepts ... -
Sustainable development in the Spanish region of Valencia and the social responsibility of SMEs. A multi-stakeholder vision on the role of public administrations
Taylor & Francis (2010)The complexity associated with the public and private management of sustainable development is causing the increasing involvement of various European Union governments in issues related to the social responsibility of ... -
Devolution dynamics of Spanish local government
Pion (2010)Over the last few years, there has been a devolutionary tendency in many devel- oped and developing countries. In this article we propose a methodology to decompose whether the benefits in terms of efficiency derived from ... -
Output complexity, environmental conditions, and the efficiency of municipalities: a robust approach
Instituto Valenciano de Investigaciones Económicas (2010)Over the last few years, many studies have analyzed the productive efficiency of local governments in different countries. An accurate definition of their output bundles -i.e., the services and facilities they provide to ... -
Decentralization and efficiency of local government
Springer-Verlag (2010)This study analyzes the links between efficiency and the decentralization of power in Spanish local governments for the years 1995 and 2000. To this end, we carried out a two-stage activity analysis in which the performance ...