• openAccess   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 ...
    • openAccess   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 ...
    • openAccess   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 ...
    • openAccess   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 ...
    • openAccess   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 ...