Listar COFIN_Articles por título

Mostrando ítems 99-118 de 213

    • openAccess   La inversión socialmente responsable 

      Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus 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 ...

    • openAccess   Las agencias de calificación de la sostenibilidad, impulsoras de la inversión socialmente responsable 

      Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus; Escrig-Olmedo, Elena; Rivera-Lirio, Juana M.; Ferrero-Ferrero, Idoya Universidad de Deusto (2018)
      El conjunto de actores de los mercados financieros a nivel mundial están demandando de forma creciente que la información financiera de las empresas se vea integrada con información de carácter ambiental, social y de ...

    • openAccess   Las agencias de rating de sostenibilidad y su contribución al desarrollo sostenible: Nuevos retos ante los riesgos globales 

      Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles; Ferrero-Ferrero, Idoya; Muñoz-Torres, María Jesus; Rivera-Lirio, Juana M. Fundación Acción contra el Hambre (2021)
      Este artículo explora el papel de las agencias de rating de sostenibilidad en el impulso del desarrollo sostenible. Más específicamente, el artículo analiza los principales retos a los que se enfrentan las agencias de ...

    • openAccess   Las aportaciones del apoyo social al capital social: propuesta de un modelo integrado y convergente 

      Fuertes Eugenio, Ana María; Agost-Felip, Mª Raquel; Fuertes, Iluminada; Soto Personat, Grisela Centro Investigación Información Economía Pública Social y Cooperativa, CIRIEC-España (2013-04)
      El capital social ha adquirido recientemente una importancia notable en todas las disciplinas de las ciencias sociales. Su carácter multidisciplinar, su intangibilidad y su naturaleza circular constituyen importantes ...

    • openAccess   Las nuevas normas contables de arrendamientos: causas y potenciales efectos económicos 

      GILL DE ALBORNOZ NOGUER, BELEN; Rusanescu, Simona; Cabedo Cortés, Paula Centro de Estudios Financieros (2017-01)
      Lease accounting has been controversiAL for decades. The alternative accounting treatments are in between two extreme positions: recognizing assets and liabilities in the balance sheet, or disclosing the information in the ...

    • openAccess   Lead-lag relationship between spot and futures stock indexes: Intraday data and regime-switching models 

      Alemany, Nuria; Aragó, Vicent; Salvador, Enrique Elsevier (2020-04-08)
      This paper analyzes the impact of arbitrage opportunity changes on the price discovery process between the DAX30 index and the DAX30 index future within a short time scale. To this end, we use 5-min data, regime-switching ...

    • closedAccess   Liberalization and Risk-Taking: Evidence from Government-Controlled Banks 

      Illueca, Manuel; Norden, Lars; Udell, Gregory F. Oxford University Press (2014-07)
      We study the effects of the interplay between deregulation and governance on risk-taking in the financial industry. We consider the removal of regulatory geographic constraints for savings banks in Spain, the cajas, which ...

    • closedAccess   Lights and shadows on sustainability rating scoring 

      Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus; Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles Springer (2014)
      Many organizations currently publish sustainability ratings that quantify the sustainability of firms by aggregating scores. These organizations analyze companies in economic, social, environmental and corporate governance ...

    • openAccess   Liquidity and hedging effectiveness under futures mispricing: International evidence 

      Andani, A.; Lafuente-Luengo, Juan Angel; Novales, A. 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, ...

    • openAccess   Local government efficiency: determinants and spatial interdependence 

      Balaguer-Coll, Maria Teresa; Brun-Martos, Maria Isabel; Márquez-Ramos, Laura Taylor and Francis Group (2019)
      We analyse the determinants of local government efficiency taking into account the presence of spatial interactions among neighbouring municipalities. To do so, first we estimate an efficiency index using the robust order-m ...

    • closedAccess   Local governments' re-election and its determinants: New evidence based on a Bayesian approach 

      Balaguer-Coll, Maria Teresa; Brun Martos, María Isabel; Forte Deltell, Anabel; Tortosa-Ausina, Emili Elsevier (2015)
      We analyzed the effect of public spending on the probability of re-election of Spanish local governments during the 2000–2007 period using Bayesian techniques. Although the literature on political budget cycles is now ...

    • closedAccess   Looking for sustainable development: Socially responsible mutual funds and the low‐carbon economy 

      Soler-Dominguez, Amparo; Matallín Sáez, Juan Carlos; de Mingo-López, Diego Víctor; Tortosa-Ausina, Emili John Wiley and Sons (2020)
      Sustainable investment responds to demands for carbon and climate‐neutral societies. To address the urgency around climate change and provide investors with more qualified information, Morningstar has developed the Low ...

    • openAccess   Market must be defended: The role of counter-espionage policy in protecting domestic market welfare 

      Barrachina-Monfort, Alex; Forner Carreras, Teresa Elsevier (2022-01-08)
      Governments of advanced economies are extremely concerned about the illicit acquisition of information on critical technologies employed by their industries, and countering this economic espionage is quickly becoming one ...

    • openAccess   Market risk aversion under volatility shifts: An experimental study 

      Aragó, Vicent; Barreda-Tarrazona, Iván; Breaban, Adriana; Matallín Sáez, Juan Carlos; Salvador, Enrique Elsevier (2022-03-15)
      We propose an experiment to analyze the relationship between volatility regimes and investors’ behavior and explore the mechanism by which aggregated risk aversion is configured. We design a market in which the volatility ...

    • openAccess   Materiality Analysis for CSR Reporting in Spanish SMEs 

      Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M.; León Soriano, Raúl; Escrig-Olmedo, Elena; Ferrero-Ferrero, Idoya International School for Social and Business Studies (2013)
      Most corporate social responsibility (CSR) standards have not been designed to be implemented in small and medium sized enterprises (SMEs). Given that 99% of Spanish companies are SMEs, this study aims to propose ...

    • closedAccess   Measuring Corporate Environmental Performance: A Methodology for Sustainable Development 

      Escrig-Olmedo, Elena; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M. Wiley (2015-08-22)
      Assessing corporate environmental performance (CEP) that is both comprehensive and consistent with sustainable development both for society and companies, while at the same time taking heed of the facts and interests of ...

    • openAccess   Measuring the hedging effectiveness of index futures contracts: Do dynamic models outperform static models? A regime-switching approach 

      Salvador, Enrique; Aragó, Vicent (2015-07-06)
      This paper estimates linear and non-linear GARCH models to find optimal hedge ratios with futures contracts for some of the main European stock indexes. By introducing non-linearities through a regime-switching ...

    • closedAccess   Microfinance institutions fostering sustainable development 

      García-Pérez, Icíar; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles Wiley (2018)
      The microfinance sector is considered an important contributor to the expansion of formal financial systems. It plays a significant role in sustainable development. Microfinance institutions (MFIs) as key actors in the ...

    • openAccess   Microfinance Institutions Fostering Sustainable Development by Region 

      García Pérez, Icíar; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus MDPI (2020)
      In the last few years, considerable attention has been paid to microfinance as a relevant participant in the formal financial system, whose target audience is people who are otherwise at risk of financial exclusion. In ...

    • closedAccess   Microfinance literature: A sustainability level perspective survey 

      García-Pérez, Icíar; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles Elsevier (2017-01)
      Since the early microcredit programs up to the present, microfinance has grown exponentially, as it has the academic interest on it as a research subject. Considering that this sector has impact in terms of sustainability, ...