Listar Departament: Finances i Comptabilitat por fecha de publicación
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La inversión sostenible como integradora de los aspectos sociolaborales, ambientales y de gobernanza en el mercado financiero: productos, medición y normativa en Europa
Centro de Estudios Financieros - CEF (2022-07-07)La inversión sostenible (IS) se ha convertido en uno de los temas más destacados para la comunidad empresarial, los mercados financieros y la sociedad en los últimos años. Cada vez más, las inversiones buscan estimular la ... -
Revisiting the Silver Crisis
Elsevier (2022-09-22)This paper examines the Silver Crisis of the late 1970s, which resulted in a $150 million lawsuit against the Hunt Brothers. In August 1988, the Hunt Brothers were found guilty by a jury of conspiracy, manipulation, ... -
Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association?
Wiley (2022-12-15)This research aims to shed light on the effect of corporate social responsibility (CSR) disclosure on capital structure, a significant strategic policy for all listed companies. Furthermore, it aims to explore the moderating ... -
Cost and performance of carbon risk in socially responsible mutual funds
AIMS Press (2023)Investors and other financial actors are attracted by the role of socially responsible (SR) mutual funds in the transition to a low-carbon economy. In response to the demand for more information, Morningstar reported the ... -
Social Life Cycle Analysis of Textile Industry Impacts for Greater Social Sustainability of Global Supply Chains
MDPI (2023)Solutions will be effective if they are aligned with the problems that they are trying to solve. This paper studied the most relevant social impacts of the textile industry and how appropriately textile companies manage ... -
Analyzing the Use of Accounting Methodologies for Assessing Sustainability in Food Waste Prevention and Reduction Actions from ToNoWaste HEurope Project Approach
Hellenic Mediterranean University, School of Agriculture, Department of Agriculture. (2023)The identification, validation, and demonstration of innovative and effective ways to reduce food losses and waste is a key issue for a sustainable development. JRC workshop ‘Food waste accounting: methodologies, challenges, ... -
Assurance of Food Loss and Waste Disclosure. Adoption of a Risk-based Approach to Evaluate the Materiality and Quality of Information
Hellenic Mediterranean University, School of Agriculture, Department of Agriculture. (2023)Sustainability Reports (SR) are essential to encourage transparency by showing in a balanced manner, information regarding environmental and social performance of organizations. This is essential to all stakeholder in ... -
Firm innovation as a business strategy of CEO power: Does national culture matter?
Wiley (2023)The influence of chief executive officer (CEO) power on innovation has only briefly been the subject of study thus far creating a need for further exploration. The purpose of this research is to provide more evidence of ... -
Climate-related prudential regulation tools in the context of sustainable and responsible investment: a systematic review
Taylor & Francis (2023)Several major economies have already committed to achieving a carbon-neutral economy by 2050, in accordance with the Paris Agreement. The banking system in all countries has a key role to play in supporting the transition ... -
Corporate social responsibility commitment of women directors through audit committees: evidence from international firms
Emerald (2023)Purpose: This paper explores the impact of some audit committees' characteristics (executive and independent directors and directors' attendance at audit committee meetings) on CSR reporting. Moreover, it also aims to ... -
A framework for assessing corporate sustainability risks along global supply chains: an application in the mobile phone industry
Taylor and Francis Group (2023)In today’s globalized world, characterized by complex supply chain networks, integrating sustainability supply chain risks into the corporate assessment models seems crucial. To tackle the global challenges this paper ... -
SDG reporting: an analysis of corporate sustainability leaders
Emerald Publishing Limited (2023)Purpose This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading ... -
Analysis of integration of sustainability in sustainability certifications in the hotel industry
Frontiers Media (2023)There is a worldwide consensus that sustainability is the main basis for the recovery of tourism. In this context, tools and standards play an important role to facilitate the integration of the principles of sustainable ... -
Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators
Wiley (2023)Companies play a significant role in addressing the challenges of the SustainableDevelopment Goals (SDGs), and sustainability reporting is a strategic tool for decisionmaking and impact disclosure. This study assesses food ... -
The time-varying risk–return trade-off and its explanatory and predictive factors
Elsevier (2023)We analyze the intertemporal dimension of the risk–return trade-off and determine the drivers that better explain and predict its evolution. To this end, we propose a novel estimate of the relationship between return and ... -
Regulation, Supervision and Accounting Conservatism: The Interactionof the Three Pillars of Basel II on the Quality of Reported Earnings inWorldwide Banks
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2023)Accounting conservatism is a quality of earnings positively associated with the strength of banking regu- lation and supervision and also high market discipline, but there still remains the unresolved question of the way ... -
Sustainable development goals in the hospitality industry: a dream or reality?
Emerald Insight (2023)Purpose – The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement ... -
The decision to present comparative financial statements in a mandatory IFRS adoption setting
Emerald (2023-06-01)Purpose: This study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative ... -
A comparative account of indigenous participation in extractive projects: The challenge of achieving Free, Prior and Informed Consent.
Elsevier (2023-07)Indigenous peoples’ right to Free, Prior, and Informed Consent (FPIC) has been recognised as an important principle to ensure their meaningful participation in decision-making processes related to extractive projects. Yet, ... -
Better Performance of Mutual Funds with Lower R2's Does Not Suggest that Active Management Pays
now publishers (2023-08-08)We found a negative relation between mutual funds’ past R2 and their abnormal performance, as did Amihud and Goyenko (2013), who proposed measuring active management of mutual funds by 1−R2. The interpretation of this ...