Listar Departament: Finances i Comptabilitat por fecha de publicación
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Governance structures and corporate environmental reporting policy: An international analysis
Wiley (2018-03-13)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 ... -
Corporate Governance as a Key Driver of Corporate Sustainability in France: The Role of Board Members and Investor Relations
Springer (2018-04)This paper examines the relationships between corporate governance and corporate sustainability by focusing on two main components of companies’ governance structure: boards of directors (BoDs) and investor relations ... -
¿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. ... -
Mutual fund performance attribution and market timing using portfolio holdings
Elsevier (2018-09)We propose a novel performance attribution model for equity fund portfolios. The model analyses investment decisions based on portfolio holdings and measures the value added from different sources of performance such as ... -
Institutional shareholding as a corporate governance mechanism that drives ceo pay
Elsevier (2019)We explore the effect of institutional directors on CEO pay (total, fixed and variable compensation). We delve particularly into the impact of pressure-sensitive and pressure-resistant institutional directors, who respectively ... -
Dissecting interbank risk using basis swap spreads
Wiley (2019)This paper analyses interbank risk using the information content of basis swap (BS) spreads, floating‐to‐floating interest rate swaps whose payments are associated with euro deposit rates for alternative tenors. To identify ... -
Rating the Raters: Evaluating how ESG Rating Agencies Integrate Sustainability Principles
MDPI (2019)Environmental, social, and governance (ESG) rating agencies, acting as relevant financial market actors, should take a stand on working towards achieving a more sustainable development. In this context, the objective of ... -
Evaluating local government performance in times of crisis
Taylor and Francis Group (2019)In recent years, Spanish local governments have come under increasing pressure to accommodate severe economic restrictions while maintaining their provision of local public services. We analyse overall cost efficiency in ... -
Local government efficiency: determinants and spatial interdependence
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 ... -
Searching for the optimal territorial structure: the case of Spanish provincial councils
Taylor and Francis Group (2019)Modern states are organized in multi-level governance structures with economic and political authorities dispersed across them. However, although there is relatively widespread consensus that this form of organization ... -
La inversión socialmente responsable
Lefebvre (2019) -
How a formative self-assessment programme positively influenced examination performance in financial mathematics
Routledge (2019)Self or formative assessment are terms that, linked to feedback, appear in the literature associated with initiatives aimed at improving the learning process in higher education. Some studies have highlighted the peculiarities ... -
Female directorship on boards and corporate sustainability policies: Their effect on sustainable development
Wiley (2019)We aim to explore whether board gender diversity, specifically women institutional directors, improves the sustainability development and stakeholder engagement of listed firms by affecting corporate social responsibility ... -
Which estimator to measure local governments’ costefficiency? The case of Spanish municipalities
Springer Verlag (2019)WeanalyseoverallcostefficiencyinSpanishlocalgovernmentsduringthecrisisperiod(2008–2015). To this end, we first consider some of the most popular nonparametricmethods to evaluate local government efficiency, data envelopment ... -
Can environmental, social, and governance rating agencies favor business models that promote a more sustainable development?
Wiley (2019)The development of sustainable finance favors the appearance of environmental, social, and governance (ESG) rating agencies as providers of ESG information and tools for measuring the contribution of companies to sustainable ... -
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
Wiley (2019)Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence ... -
Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions
SAGE Publications (2019)The influence of different national contexts, including the effects of cultural environments, on corporate environmental disclosure practices has yet to be properly addressed in the literature. The purpose of this research ... -
Exploring in emerging countries corporate social reponsibility reporting and corporate governance mechanisms
Wiley (2019)Within corporate governance, the board of directors plays a major role in improving corporate transparency by increasing the disclosure of corporate social responsibility (CSR) information. In this paper, we analyse the ... -
Environmental strategy in the global banking industry within the varieties of capitalism approach: The moderating role of gender diversity and board members with specific skills
Wiley (2019)This research sets out to analyse environmental disclosure in the banking industry by considering the varieties of capitalism framework. This approach is concerned with the way companies interact strategically to resolve ... -
Varieties of capitalism, corporate governance mechanisms, and stakeholder engagement: An overview of coordinated and liberal market economies
Wiley (2019)This paper examines those aspects of national institutions that affect corporate governance mechanisms at international level. The study uses the “varieties of capitalism” approach, which is concerned with the way companies ...