Listar por autoría "da1b0a00-2ffb-462c-864c-de6622fa59c9"
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Cantidad y calidad de información de riesgos divulgada por las empresas españolas: Un análisis en periodos diferentes del ciclo económico
Cabedo, J. David; Tirado-Beltrán, Jose Miguel Elsevier (2016)Companies must disclose information on the risks they are exposed to. This duty has brought about a new research line on risk information disclosure. Within this line, this paper analyses the quantity and quality of risk ... -
Clustered firms and solvency in the Spanish ceramics industry
Cabedo, J. David; Fuertes, Iluminada; Maset-Llaudes, Amparo; Tirado-Beltrán, Jose Miguel Institute of Research Engineers and Doctors (2015)There is a vast literature on the advantages of agglomeration due to positive externalities arising within industrial concentrations like clusters or industrial districts. Empirical studies strongly suggest these benefits ... -
Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case
Tirado-Beltrán, Jose Miguel; Fuertes, Iluminada; Cabedo, J. David MDPI (2020)The notion of accountability in nonprofits suggests that these organisations should disclose financial and non-financial practices following a holistic model. In practice, the interest of both managers and researchers has ... -
Improving and measuring transparency in NGOs: A disclosure index for activities and projects
Cabedo, J. David; Fuertes, Iluminada; Maset-Llaudes, Amparo; Tirado-Beltrán, Jose Miguel Wiley (2017)Nongovernmental organizations (NGOs) are establishednot with the aim of making profits but rather to providesocial values by implementing different projects andactivities. Transmitting complete information about theseprojects ... -
La información de riesgos en los estados financieros: situación actual y perspectivas futuras
Cabedo, J. David; Tirado-Beltrán, Jose Miguel Asociación Española de Contabilidad y Administración de Empresas (2015-06)El actual marco regulatorio ha cubierto una de las principales carencias denunciadas sobre la falta de información, en los estados financieros, de los riesgos a que se enfrentan las empresas en el desarrollo de sus ... -
Information on social impact at NGOs. The case of the Spanish charitable foundations
Cabedo, J. David; Fuertes, Iluminada; Jimeno, Immaculada; Tirado-Beltrán, Jose Miguel; Maset-Llaudes, Amparo 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 ... -
Risk Disclosure and Cost of Equity: ABayesian Approach
Tirado-Beltrán, Jose Miguel; Cabedo, J. David; Muñoz Ramírez, Dennis Esther 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
Tirado-Beltrán, Jose Miguel; Cabedo, J. David 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 ... -
Sector concentration risk: A model for estimating capital requirements
Cabedo, J. David; Tirado-Beltrán, Jose Miguel 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 ...