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The impact of distressed economies on the EU sovereign market
Elsevier (2013-07)Financially distressed economies inside the European Union (EU) are being blamed for producing a general increase in borrowing costs. This article analyzes the channels of default risk transmission within the EU countries ... -
On the comparative performance of socially responsible and islamic mutual funds
Elsevier (2013-07)This is the first study to provide comprehensive analyses of the relative performance of both socially responsible investment (SRI) and Islamic mutual funds. The analysis proceeds in two stages. In the first, the performance ... -
The compensation committee and the remuneration of the directors
Emerald (2014)Purpose The purpose of this paper is to analyze if the composition and activity of the appointment and remuneration committee have a significant effect in the remunerations of the members of the board of directors. ... -
The gender gap in pay in company boards
Oxford University Press (2014)The aim of this study is to analyze whether a gender wage gap exists in the boards of directors (BD) of companies listed on the Madrid Stock Exchange from 2004 to 2011. We hypothesize that the percentage of female directors ... -
Lights and shadows on sustainability rating scoring
Springer (2014)Many organizations currently publish sustainability ratings that quantify the sustainability of firms by aggregating scores. These organizations analyze companies in economic, social, environmental and corporate governance ... -
The demand for structured products: an experimental approach
Wiley (2014)Guaranteed investment funds are showing an important growth in the mutual fund industry. We analyze this type of fund’s demand using the experimental methodology. Different types of structured guaranteed funds, with ... -
El papel del Consejo de Administración en la creación de valor en la empresa
Asociación Española de Profesores Universitarios de Contabilidad (2014-05)The aim of this paper is to analyse whether the Board of Directors of Spanish listed companies influence their performance. Several hypotheses are putforward to determine the relationship between the percentage of independent ... -
Institutional directors and the quality of information: the role of directors appointed by banks
Wiley-Blackwell (2014-07)Manuscript Type: Empirical Research Question: The objective of this paper is to study the impact that directors who represent institutional investors have on the quality of financial reporting. We focus on those who ... -
Liberalization and Risk-Taking: Evidence from Government-Controlled Banks
Oxford University Press (2014-07)We study the effects of the interplay between deregulation and governance on risk-taking in the financial industry. We consider the removal of regulatory geographic constraints for savings banks in Spain, the cajas, which ... -
Top executive pay in Spanish banking system
Cambridge University Press (2014-08)This study examines consistency between compensation systems and corporate performance. The main purpose is to analyse how the performance has affected the short-term executive pay in Spanish banking system during the ... -
Clustered firms and solvency in the Spanish ceramics industry
Institute of Research Engineers and Doctors (2015)There is a vast literature on the advantages of agglomeration due to positive externalities arising within industrial concentrations like clusters or industrial districts. Empirical studies strongly suggest these benefits ... -
Assessment for Learning: How Plagiarism could be used as an Efficient Learning Tool
(2015)Instructors should consider the role of responsible feedback as one of the main priorities of their teaching and learning strategies. It is well known that feedback is the bridge between students and instructors, as students’ ... -
A note on market timing: Interim trading and the performance of holdings-based and return-based measures
Eselvier (2015)Market timing is the ability of portfolio managers to anticipate stock market return by increasing (decreasing) portfolio sensitivity in upward (downward) markets. To assess market timing, the financial literature has ... -
Las redes sociales como herramienta para evaluar el engagement en las empresas. Caso Ikea
Fragua (2015)En una situación de crisis económica, social y cultural como la actual, las organizaciones tienen que hacer un esfuerzo aún mayor por recuperar y reforzar la confianza de la sociedad en ellos, es decir, revalidar el ... -
Migration networks and return expectations. The case of Romanians in Spain
(2015)In recent years, studies concerning interpersonal relations and their various implications are increasingly being taken as a basis for analysing the migration process, to determine the nature and impacts of migratory ... -
¿Contribuyen los cuestionarios online a mejorar el rendimiento en una evaluación sumativa? Una experiencia en el área de Contabilidad
Asociación Española de Contabilidad y Administración de Empresas - AECA (2015)Son muchas las ventajas de los cuestionarios online como herramienta de evaluación. Pero, como todas las actividades desarrolladas a través de plataformas virtuales, escapan al control del docente, lo que podría reducir ... -
Self-regulated learning and the role of ePortfolios in business studies
Springer US (2015)Students’ work in ePortfolios was assessed through a case study supported by observation techniques and eQuestionnaires to gather data from a sample of eighty students over a period of 4 years (20 students per academic ... -
El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers
Asociación Española de Profesores Universitarios de Contabilidad (2015)Este trabajo ofrece evidencia sobre el resultado de la fusión de Price Waterhouse y Coopers & Lybrand respecto a 2 de los objetivos que pretendían alcanzarse con la operación empresarial, como son el crecimiento de la nueva ... -
Mutual fund performance: dividends do matter
Taylor & Francis (2015)This article studies the bias in mutual fund performance when a nondividend-reinvesting benchmark is used. Our empirical findings show how performance worsens when using a benchmark that includes reinvestment dividends. ... -
Changes in top management team strategies caused by the external financial environment
Emerald Group Publishing Limited (2015)Purpose – The purpose of this paper is to analyse whether the onset of the financial crisis caused changes in the influence of top management team (TMT) on corporate results. Design/methodology/approach – The sample ...