Listar Departament: Finances i Comptabilitat por idioma "eng"
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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 ... -
Europeanization and the Soft Law Process of EU Corporate Governance: How has the 2003 Action Plan Impacted on National Corporate Governance Codes?
John Wiley & Sons, Inc. (2016-01)Europeanization addresses the impacts of EU (European Union) membership on national politics and policies. Over time, new policy processes have been developed, such as the use of soft law and the open method of co-ordination. ... -
Evaluating local government performance in times of crisis
Taylor and Francis Group (2019)In recent years, Spanish local governments have come under increasing pressure to accommodate severe economic restrictions while maintaining their provision of local public services. We analyse overall cost efficiency in ... -
Evaluating sustainability in organisations with a fuzzy logic approach
Emerald (2008)Purpose - To determine whether the organisations more strategically committed to its stakeholders present better social and financial performance and, based on this relationship, know the state of the art of the Spanish ... -
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 ... -
Exploring in emerging countries corporate social reponsibility reporting and corporate governance mechanisms
Wiley (2019)Within corporate governance, the board of directors plays a major role in improving corporate transparency by increasing the disclosure of corporate social responsibility (CSR) information. In this paper, we analyse the ... -
External investigations and disciplinary sanctions against auditors: the impact on audit quality
Springer (2015-08)In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which ... -
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, ... -
Female directorship on boards and corporate sustainability policies: Their effect on sustainable development
Wiley (2019)We aim to explore whether board gender diversity, specifically women institutional directors, improves the sustainability development and stakeholder engagement of listed firms by affecting corporate social responsibility ... -
Female Institutional Directors on Boards and Firm Value
Springer (2016-07-18)The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous ... -
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 ... -
Food Prices, Ethics and Forms of Speculation
Springer (2021-05-23)This paper examines the role of speculative motives in the determination of commodity prices and specifically food related commodity prices. The motivation for this study is the considerable flow of funds into commodities, ... -
Forecasting multiple-term structures from interbank rates
Elsevier (2018-02)The classic relationship between deposit rates and interest rate derivatives has been fractured since August 2007. Uncertainty in the interbank money market has increased the risk premia differentials on unsecured deposit ... -
Foreign versus local control of Spanish private subsidiaries and modified audit opinions
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)This paper studies the relation between foreign control and the likelihood of receiving modified audit opin-ions (MAOs) by private subsidiaries. To further analyze this relation, we partition MAOs based on theirunderlying ... -
Governance structures and corporate environmental reporting policy: An international analysis
Wiley (2018-03-13)The corporate governance structures of firms differ among countries for cultural, political or social reasons, among others, which may affect the environmental reporting policies of firms. In this regard, institutional ... -
Hofstede's cultural dimensions and R&D instensity as an innovation strategy: a view from different intitutional contexts
Springer (2020-07-22)The impact of all six of Hofstede’s cultural dimensions (power distance, individualism/collectivism, masculinity/femininity, uncertainty avoidance, long-term/short-term orientation, and restraint/indulgence) on business ... -
How a formative self-assessment programme positively influenced examination performance in financial mathematics
Routledge (2019)Self or formative assessment are terms that, linked to feedback, appear in the literature associated with initiatives aimed at improving the learning process in higher education. Some studies have highlighted the peculiarities ... -
How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective
John Wiley and Sons (2020-07)Past research has paid little attention to the impact of stakeholder engagement, cultural, legal, and industrial contexts on environmental disclosure. Thus, the aim of this paper is to explore how these three institutional ... -
How foreign and institutional directorship affects corporate dividend policy
Taylor & Francis (2016-12-08)The aim of this study is to examine how board composition affects dividend policies. Concretely, we analyse the effect of institutional directors on boards, also differentiating between pressure-sensitive and pressure-resistant ... -
How Institutional Investors on Boards Impact on Stakeholder Engagement and Corporate Social Responsibility Reporting
Wiley (2017)Institutional investors are relevant dominant owners with a very high representation on the boards of European firms. Despite their prevalence, research on the role of institutional directors and their impact on firm ...