Mostrando ítems 1-10 de 66
- . . .
Stakeholder engagement in sustainability reporting in higher education An analysis of key internal stakeholders' expectations
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 ...
Is Board Gender Diversity a Driver of CEO Compensation?: Examining the Leadership Style of Institutional Women Directors
(Research Institute of Asian Women, Sookmyung Women's University, 2017)
In this investigation, we aim at examining the influence of institutional female directors on CEO compensation. Specifically, we investigate the impact of institutional female directors as a whole, differentiating by whether ...
The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure: A literature review
(Emerald Publishing Limited, 2018)
Purpose (mandatory) Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed ...
Integrating multiple ESG investors' preferences into sustainable investment: A fuzzy multicriteria methological approach
The integration of environmental, social and governance (ESG) criteria into the evaluation process of assets is a theme that is widely accepted among socially responsible investors. In this process, however, the integration ...
Política presupuestaria y elecciones
(Órganos Autonómicos de Control Externo, 2013-07)
El carácter cíclico de las elecciones ha originado el estudio del efecto que esta periodicidad puede ejercer sobre la política fiscal de los gobiernos, surgiendo así el análisis del Ciclo Político Presupuestario (CPP). ...
¿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. ...
Migration networks and return expectations The case of Romanians in Spain
(The Social Sciences ResearchSociety, 2015)
In recent years, studies concerning interpersonal relations and their various implications are increasingly being taken as a basis for analysing the migration process, to determine the nature and impacts of migratory ...
Governance structures and corporate environmental reporting policy: An international analysis
The corporate governance structures of firms differ among countries for cultural, political or social reasons, among others, which may affect the environmental reporting policies of firms. In this regard, institutional ...
Information on social impact at NGOs. The case of the Spanish charitable foundations
(Seek Digital Library, 2017-04)
Within the Spanish legislation, the requirements for inf ormation disclosure depend on the kind of organization. Most of Spanish Non - Governmental Organizations (NGOs) work as charitable foundations ...
A survey on financial applications of metaheuristics
(ACM (Association for Computing Machinery), 2017)
Modern heuristics or metaheuristics are optimization algorithms that have been increasingly used during the last decades to support complex decision-making in a number of fields, such as logistics and transportation, ...