Listar Departament: Finances i Comptabilitat por fecha de publicación
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Neighbourhood Sustainability Assessment Tools for Sustainable Cities and Communities, a Literature Review—New Trends for New Requirements
MDPI (2023-11)The aim of this documentary review was to determine the level of scientific production on environmental analysis tools and certifications for sustainable cities and communities, or “Neighbourhood Sustainability Assessment ... -
Targets’ earnings management and ownership decisions in M&A: Can less be more ?
Elsevier (2024)In a sample of 1,097 European merger and acquisitions (M&A) deals, we find that the targets exhibiting higher levels of accruals earnings management (AEM) relate to lower ownership stakes offered by acquirers. Real ... -
Bitcoin attention and economic policy uncertainty
Elsevier (2024)This paper explores the role of Economic Policy Uncertainty (EPU) as driver of the Bitcoin public attention. Using Google trends data from January 2010 to November 2021 in a set of 22 countries, a Principal Components ... -
The role of passive effects in the relationship between active management and short-term performance: Evidence from mutual fund portfolio holdings
Elsevier (2024)This study proposes a new method to measure active management in a given quarter based on the correlation between fund returns and the returns of a passively-managed synthetic portfolio emulating fund portfolio holdings. ... -
Contingent Claims and Hedging of Credit Risk with Equity Options
Oxford University Press (2024)Using contingent-claims valuation, we introduce novel hedge ratios for credit exposures using put options. Option hedge ratios are generally in line with the empirical sensitivities of credit spread changes to put option ... -
Integration of Advanced Sri Practices Into the European Asset Management Industry: A Survey of Drivers
SAGE Publications (2024)Sustainable and responsible investment (SRI) has experienced impressive growth in the last two decades. However, the adoption of advanced SRI strategies that go beyond the mere exclusion of companies or asset classes has ... -
Climate-related prudential regulation: emerging perspectives and policy implications
Elsevier (2024-01-12)This article reviews the literature on climate-related prudential regulation, identifying the most relevant articles published in the last two years. The study is situated within the recent developments of this regulation ... -
Developing Students’ Entrepreneurial Mindset
International Academy of Technology, Education and Development (IATED) (2024-03-04)Entrepreneurial activity is a major factor in fostering economic growth and the advancement of our society. Hence, entrepreneurship education may play a crucial role in helping higher education institutions pursue their ... -
Analyzing the suitability of LCIA methods to foster the most beneficial food loss and waste prevention action in terms of environmental sustainability
Elsevier (2024-06)The food value chain is responsible for significant environmental and resource pressures. 14% of the total food produced in the EU is lost or wasted along the supply chain (FAO, 2019) and 19% is disposed of when reaching the ... -
ARE sustainable funds doing the talk and the walk? An ESG score analysis of fund portfolio holdings
Elsevier Inc. (2024-06-01)Our paper contributes to the growing literature by conducting a comparative analysis between sustainable funds (SF) and conventional funds (CF) with a global geographical perspective. The paper aims to test if SF are true ...