Listar Departament: Finances i Comptabilitat por fecha de publicación
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El enfoque de sostenibiliad en los planes de salud de las comunidades autónomas: el desarrollo sostenible como oportunidad
Elsevier (2016-05)Objective To determine the degree to which the health plans of the autonomous communities focus on the usual three dimensions of sustainability: economic, social and environmental, both in the general level of discourse ... -
La transparencia en las administraciones locales españolas
Centro de Estudios Financieros (2016-06)This article draws on information published by the organisation "Transparency international-Spain (TI-Spain)" for the perios 2008-2014 to analyse levels of transparency in larger-Spanish local authorities. The results shows ... -
Costs, revenues and performance in Spanish banking:a comparative analysis of pre- and early crisis years
Taylor and Francis Group (2016-07-14)The literature analysing the efficiency of financial institutions has evolved rapidly over the last 20 years. Most research has focused on the input side, analysing either cost, input technical efficiency or input allocative ... -
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 ... -
The Effect of Environmental, Social and Governance Consistency on Economic Results
MDPI (2016-10)This study aims to explore how environmental, social and governance (ESG) consistency impacts the firm performance, specifically, the relationship between ESG performance and economic performance (EP). This study posits ... -
Environmental conditions, fund characteristics, and Islamic orientation: An analysis of mutual fund performance for the MENA region
Elsevier (2016-12)Islamic funds are increasingly seen as an alternative to conventional funds, in part due to the growing prominence of Islamic finance. In contrast to most previous literature, this paper focuses on the countries of the ... -
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 ... -
Aspectos relevantes para el diseño de planes de salud sostenibles orientados a los grupos de interés. Una propuesta basada en la Guía ISO 26000: 2010
Ministerio de Sanidad y Consumo (2017)Fundamentos : Los planes de salud de las comunidades autónomas pue- den incorporar criterios de desarrollo sostenible en su elaboración. No se han realizado análisis al respecto o propuestas de elaboración ... -
Revisiting the Relationship Between Corporate Stakeholder Commitment and Social and Financial Performance
Wiley (2017)This study delves into the long-term relationship between social and financial performance of organizations. The aim of this study is to analyse the evolution of this relationship during the global financial crisis to ... -
A survey on financial applications of metaheuristics
ACM (Association for Computing Machinery) (2017)Modern heuristics or metaheuristics are optimization algorithms that have been increasingly used during the last decades to support complex decision-making in a number of fields, such as logistics and transportation, ... -
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 ... -
Is Board Gender Diversity a Driver of CEO Compensation?: Examining the Leadership Style of Institutional Women Directors
Research Institute of Asian Women, Sookmyung Women's University (2017)In this investigation, we aim at examining the influence of institutional female directors on CEO compensation. Specifically, we investigate the impact of institutional female directors as a whole, differentiating by whether ... -
Investing in mutual funds: the determinants of implied and actual net cash flows
Taylor & Francis (2017)Estimating the fund investors’ demand plays an important role in the mutual fund management. In this line, mutual fund demand can be measured as the total net cash flows experienced by the fund during a period. Due to a ... -
Improving and measuring transparency in NGOs: A disclosure index for activities and projects
Wiley (2017)Nongovernmental organizations (NGOs) are establishednot with the aim of making profits but rather to providesocial values by implementing different projects andactivities. Transmitting complete information about theseprojects ... -
Microfinance literature: A sustainability level perspective survey
Elsevier (2017-01)Since the early microcredit programs up to the present, microfinance has grown exponentially, as it has the academic interest on it as a research subject. Considering that this sector has impact in terms of sustainability, ... -
Las nuevas normas contables de arrendamientos: causas y potenciales efectos económicos
Centro de Estudios Financieros (2017-01)Lease accounting has been controversiAL for decades. The alternative accounting treatments are in between two extreme positions: recognizing assets and liabilities in the balance sheet, or disclosing the information in the ... -
Information on social impact at NGOs. The case of the Spanish charitable foundations
Seek Digital Library (2017-04)Within the Spanish legislation, the requirements for inf ormation disclosure depend on the kind of organization. Most of Spanish Non - Governmental Organizations (NGOs) work as charitable foundations ... -
Is Ethical Money Sensitive to Past Returns? The Case of Portfolio Constraints and Persistence in Islamic Funds
Springer Verlag (2017-06)In this paper, we analyze the performance persistence and survivorship bias of Islamic funds. The remarkable growth of these types of ethical funds raises the question of how non-financial attributes, including beliefs and ... -
Integrating multiple ESG investors' preferences into sustainable investment: A fuzzy multicriteria methological approach
Elsevier (2017-09)The integration of environmental, social and governance (ESG) criteria into the evaluation process of assets is a theme that is widely accepted among socially responsible investors. In this process, however, the integration ... -
Asset allocation with correlation: A composite trade-off
Elsevier (2017-11-01)We assess the ability of minimum-variance portfolio allocation strategies accounting for time-varying correlation between assets to provide performance benefits relative to an equally-weighted portfolio. Prior to transaction ...