Listar Departament: Finances i Comptabilitat por fecha de publicación
-
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 ... -
Do board characteristics drive firm performance? An international perspective
Springer Berlin Heidelberg (2019-02)The aim of our research is to analyze how board characteristics influence firm performance. In this paper, we specifically examine how board size, board independence, CEO duality, female directors and board compensation ... -
Pricing factors in multiple-term structures from interbank
Elsevier (2019-03)This article analyzes the reward for the risk embedded in interbank derivatives, seeking to characterize the size and economic sources of the components of this risk premium in interbank spread quotes. The basis swap (BS) ... -
Ethical strategy focus and mutual fund management: Performance and persistence
Elsevier (2019-03)The aim of this study is to analyze whether managers, practitioners and individual investors could obtain higher risk-adjusted returns by allocating their investments to funds that integrate specific levels of socially ... -
Does active management add value? New evidence from a quantile regression approach
Taylor & Francis (2019-06)While it has long been recognised that active management is an important issue in the area of mutual fund performance, little consensus has been reached about the value managers’ abilities can add. This study examines ... -
The power of ethical investment in the context of political uncertainty
Taylor & Francis (2019-10-31)In this paper we analyse a set of socially responsible investment (SRI) indices against their conventional counterparts in the US context. Using a data set that spans the Obama and Trump administrations, we aim to identify ... -
Towards Harmonization or Standardization in Governmental Accounting? The International Public Sector Accounting Standards Board Experience
Routledge (2020)The main difference between harmonization and standardization processes lies in the degree of strictness of the accounting standards. Harmonization involves a reduction in accounting variations, while standardization entails ... -
Female directors on boards. The impact of faultlines on CSR reporting
Emerald (2020)Purpose: This paper analyzes the role of female directors on CSR disclosure. It assumes the existence of faultlines when studying gender diversity and classifies female directors into three categories: industry experts, ... -
Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case
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 ... -
Social Exclusion and Convergence in the EU: An Assessment of the Europe 2020 Strategy
MDPI (2020)Economic convergence has long been a declared objective of the EU and considered the fundamental mechanism for achieving socioeconomic cohesion. The recent economic crisis had an uneven impact across EU countries and brought ... -
Capturing the Invisible Wealth in Nonprofits to Overcome Myopic Perceptions
MDPI (2020)Since nonprofits use third-party funds for their activities, they are often perceived as resource managers or spending units, instead of being considered as social wealth generating entities. The aim of this study is to ... -
Cultural environments and the appointment of female directors on boards: An analysis from a global perspective
Wiley (2020)Hofstede's six cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance, long‐term orientation and indulgence) has received little attention concerning the presence of female directors on ... -
Microfinance Institutions Fostering Sustainable Development by Region
MDPI (2020)In the last few years, considerable attention has been paid to microfinance as a relevant participant in the formal financial system, whose target audience is people who are otherwise at risk of financial exclusion. In ... -
Matemática de las operaciones financieras
Publicacions de la Universitat Jaume I (2020) -
Risk Disclosure and Cost of Equity: ABayesian Approach
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 ... -
Looking for sustainable development: Socially responsible mutual funds and the low‐carbon economy
John Wiley and Sons (2020)Sustainable investment responds to demands for carbon and climate‐neutral societies. To address the urgency around climate change and provide investors with more qualified information, Morningstar has developed the Low ... -
Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence
Wiley (2020-01-06)This study primarily purposes to empirically examine the impact of stakeholder engagement mechanism in the form of professional shareholders on the corporate social responsibility (hereafter CSR) disclosure and how the ... -
Lead-lag relationship between spot and futures stock indexes: Intraday data and regime-switching models
Elsevier (2020-04-08)This paper analyzes the impact of arbitrage opportunity changes on the price discovery process between the DAX30 index and the DAX30 index future within a short time scale. To this end, we use 5-min data, regime-switching ... -
Explaining local governments' cost efficiency: Controllable and uncontrollable factors
Elsevier (2020-05)Efficient and effective management of public resources is essential at all levels of government. This issue has gained momentum due to the strains that affected public sector finances after the onset of the 2007/08 crisis ... -
Sustainable supply chain management in a global context: a consistency analysis in the textile industry between environmental management practices at company level and sectoral and global environmental challenges.
Springer (2020-05-08)In a global context, it is crucial to measure and report the corporate sustainability impacts taking into account what is happening along the whole supply chains. The objective of this study is to analyze whether environmental ...