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The engagement of auditors in the reporting of corporate social responsibility information
Wiley (2018)In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid ... -
The role of representatives of dominant shareholders with the sustainable development through corporate social responsibility matters
Wiley (2018)In this paper, we analyse the effect that directors representing controlling shareholders have on corporate social responsibility (CSR) matters since these investors are the core shareholders in civil law countries, given ... -
Corporate Social Responsibility Strategies of Spanish Listed Firms and Controlling Shareholders’ Representatives
SAGE Publications (2018)This article aims at analyzing how controlling shareholders’ representatives on boards affect corporate social responsibility (CSR) strategies (disclosing CSR matters) in Spain, a context characterized by high ownership ... -
Las agencias de calificación de la sostenibilidad, impulsoras de la inversión socialmente responsable
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 ... -
The influence of intraday seasonality on volatility transmission patterns
Taylor & Francis (2018)Using data on a five-minute interval basis, this article analyses the effects of intraday seasonality on volatility transmission between the spot and futures markets of the CAC40, DAX30 and FTSE100. Remarkable differences ... -
An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues
Wiley (2018)Firms interested in being perceived by all stakeholders and society as drivers of corporate social responsibility (CSR) activities, especially regarding CSR reporting, should have boards of directors that defend not only ... -
Commitment of independent and institutional women directors to corporate social responsibility reporting
Wiley (2018)This paper examines how independent and institutional women directors on boards affect corporate social responsibility (hereafter CSR) reporting. Most of the previous empirical evidence has shown a linear association between ... -
The role of human and social board capital in driving CSR reporting
Elsevier (2018)The objective of this paper is to analyze the effect of the professional, technical and relational background (human and social capital) of outside directors on promoting firm CSR disclosure. Following the Hillman et al. ... -
Engagement of directors representing institutional investors on environmental disclosure
John Wiley and Sons (2018)This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, ... -
An Assessment Tool to Integrate Sustainability Principles into the Global Supply Chain
MDPI (2018)The integration of sustainability principles into the assessment of companies along the supply chains is a growing research area. However, there is an absence of a generally accepted method to evaluate corporate ... -
What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees
Wiley (2018)This paper explores whether a board's gender diversity influences the voluntary formation of its board subcommittees. Female board directorship may become a business strategy for firms if it affects the appointment of board ... -
Monitoring, Corporate Performance and Institutional Directors
Wiley (2018)Our main objective is to study the effect of institutional directors on firm performance, distinguishing directors according to whether they maintain business relationships (pressure‐sensitive) or not (pressure‐resistant). ... -
The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information
Wiley (2018)This paper aims at examining the relationship between board composition and corporate social responsibility (CSR) of a sample of listed financial entities, discussing the driving reasons of these entities to disclose CSR ... -
Stakeholder engagement in sustainability reporting in higher education An analysis of key internal stakeholders' expectations
Emerald (2018)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 ... -
Active Management and Mutual Fund Performance
Universidad de Zaragoza. Facultad de Ciencias Económicas (2018)This paper analyses the relationship between active management and performance in US equity mutual funds over the period 2001-2011 for both gross and net returns. Active management is measured by time-varying parameters, ... -
Microfinance institutions fostering sustainable development
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 ... -
The investor’s choice between active and index funds
Universidad Camilo José Cela (2018)This study compares the performance of actively-managed mutual funds and index funds. For a large sample of US domestic equity share-class funds, we analyze the relation between portfolio turnover and fund risk-adjusted ... -
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 ... -
Institutional investment management: An investor's perspective on the relation between turnover and performance
Taylor & Francis (2018-01)The main aim of this study is to analyse the relationship between turnover and performance in institutional investment management. For a sample of US equity mutual funds during the period January 1999–December 2014, we ... -
Forecasting multiple-term structures from interbank rates
Elsevier (2018-02)The classic relationship between deposit rates and interest rate derivatives has been fractured since August 2007. Uncertainty in the interbank money market has increased the risk premia differentials on unsecured deposit ...