Listar Departament: Finances i Comptabilitat por fecha de publicación
-
Sustainable development in the Spanish region of Valencia and the social responsibility of SMEs. A multi-stakeholder vision on the role of public administrations
Taylor & Francis (2010)The complexity associated with the public and private management of sustainable development is causing the increasing involvement of various European Union governments in issues related to the social responsibility of ... -
On causality in the size-efficiency relationship: the effect of investor cash flows on the mutual fund industry
(2010-12-14)One of the perceived advantages in mutual fund management is the presence of economies of scale resulting from fund size. This article analyses the impact of mutual fund cash flows on the relation between size and performance, ... -
Sector concentration risk: A model for estimating capital requirements
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 ... -
Dirección financiera de la empresa: financiación, planificación y gestión de activo corriente
Universitat Jaume I (2011) -
Contabilidad financiera I: teoría y ejercicios
Universitat Jaume I (2011) -
Mutual fund performance: banking versus independent managers
Taylor & Francis (2011-09-09)We examine the performance of mutual fund managers for a sample of Spanish mutual funds considering data on active management, loads, size and the number of funds managed per manager. We find evidence of differences in ... -
Sudden changes in variance and time varying hedge ratios
Elsevier (2011-12)This paper analyzes the influence of sudden changes in the unconditional volatility on the estimation and forecast of volatility and its impact on futures hedging strategies. We employ several multivariate GARCH models to ... -
Introducción a la contabilidad
Universitat Jaume I (2012) -
The Risk - Return Trade - off in Europe: Is There a Pro - cyclical Risk Aversion ?
Academy of Economic Studies in Bucharest (2012)This paper analyzes the risk-return trade-off in European equities considering both temporal and cross-sectional dimensions. We introduce not only the market portfolio but also 15 industry portfolios comprising the entire ... -
Non-Linear Tradeoff between Risk and Return: A Regime-Switching Multi-Factor Framework
Delta Publicaciones (2012)This study develops a multi-factor framework where not only the market risk is considered but also potential changes in the investment opportunity set. Although previous studies find no clear evidence about a positive and ... -
La influencia de las remuneraciones de los consejeros ejecutivos de las empresas del Ibex 35 en la rentabilidad financiera
Centro de Estudios Financieros (2012)El objetivo de este trabajo es analizar cómo afecta la retribución de los consejeros ejecutivos de las empresas del Ibex 35 en la rentabilidad financiera. Como variables de control que podrían influir en la rentabilidad ... -
The impact of the board of directors characteristics on corporate performance and risk-taking before and during the global financial crisis
Springer-Verlag (2012-07)Over recent years, the effectiveness of good corporate governance practices has received considerable attention by the financial literature. In the current global finance crisis, several practitioners, academic and regulators ... -
Sustainable Developement and the Financial System: Society's Perceptions About Socially Responsible Investing
Wiley (2012-11)The debate surrounding the financial needs of investors and the impact on society of investment is considered to be an important research topic due to the growth of socially responsible financial markets. The main objective ... -
The Risk-Return Trade-Off in Emerging Markets
M.E. Sharpe (2012-12)This paper studies the risk-return trade-off in some of the main emerging stock markets in the world. Although previous studies on emerging markets were not able to show a positive and significant trade-off, favorable ... -
El gasto público como determinante de la reelección de los gobiernos locales
Asociación Española de Profesores Universitarios de Contabilidad (2013)Este artículo analiza el efecto del gasto público municipal sobre la probabilidad de reelección de los gobiernos locales españoles durante el período 2000-2007, utilizando la metodología logit para datos de panel. Los ... -
Materiality Analysis for CSR Reporting in Spanish SMEs
International School for Social and Business Studies (2013)Most corporate social responsibility (CSR) standards have not been designed to be implemented in small and medium sized enterprises (SMEs). Given that 99% of Spanish companies are SMEs, this study aims to propose ... -
Output complexity, environmental conditions, and the efficiency of municipalities
Springer US (2013)Over the last few years, many studies have analyzed the efficiency of local governments in different countries. An accurate definition of their output bundles—i.e., the services and facilities they provide to their ... -
Las aportaciones del apoyo social al capital social: propuesta de un modelo integrado y convergente
Centro Investigación Información Economía Pública Social y Cooperativa, CIRIEC-España (2013-04)El capital social ha adquirido recientemente una importancia notable en todas las disciplinas de las ciencias sociales. Su carácter multidisciplinar, su intangibilidad y su naturaleza circular constituyen importantes ... -
Política presupuestaria y elecciones
Órganos Autonómicos de Control Externo (2013-07)El carácter cíclico de las elecciones ha originado el estudio del efecto que esta periodicidad puede ejercer sobre la política fiscal de los gobiernos, surgiendo así el análisis del Ciclo Político Presupuestario (CPP). ... -
Predicción del fracaso empresarial en los sectores de construcción e inmobiliario: Modelos generales versus específicos
Universia (2013-07)This paper looks at the advantages of industry-focused versus general models to better predict corporate failure. The results confirm that profitability, stock turnover, leverage, liquidity, size, business growth, age, and ...