Listar Departament: Finances i Comptabilitat por idioma "eng"
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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 ... -
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 ... -
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 ... -
Institutional investment management: An investor's perspective on the relation between turnover and performance
Taylor & Francis (2018-01)The main aim of this study is to analyse the relationship between turnover and performance in institutional investment management. For a sample of US equity mutual funds during the period January 1999–December 2014, we ... -
Institutional shareholding as a corporate governance mechanism that drives ceo pay
Elsevier (2019)We explore the effect of institutional directors on CEO pay (total, fixed and variable compensation). We delve particularly into the impact of pressure-sensitive and pressure-resistant institutional directors, who respectively ... -
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 ... -
Integrating Sustainability into Corporate Governance: An Empirical Study on Board Diversity
Wiley (2015)This study explores the mediating role of corporate social responsibility (CSR) management quality in the relationship between board diversity and CSR performance. It states that generational diversity is a consistent ... -
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 ... -
Intraday realised volatility relationships between the S&P 500 spot and futures market
Palgrave Macmillan (2009)In this paper, we provide additional evidence on the intraday lead-lag relationship in the S&P 500 stock index futures market. In particular, we focus on the dynamic interactions of market volatility. In contrast to previous ... -
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 ... -
Investor behavior and the demand for conventional and socially responsible mutual funds
Wiley (2021-07-06)This study analyzes the demand for conventional and socially responsible (SR) mutual funds using cash flow data from a large sample of U.S. equity funds. For both types of funds, previous results have a positive impact on ... -
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 ... -
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 ... -
Is Performance the Key Issue in SRI Funds? Conclusion and Lessons Learned from Three Decades of Studies
Palgrave Macmillan (2024-02-03)This paper conducts a systematic literature review of primary studies that analyze the relative performance of SRI Equity investment funds vs their conven tional counterparts. The existing literature is analyzed and ... -
Lead-lag relationship between spot and futures stock indexes: Intraday data and regime-switching models
Elsevier (2020-04-08)This paper analyzes the impact of arbitrage opportunity changes on the price discovery process between the DAX30 index and the DAX30 index future within a short time scale. To this end, we use 5-min data, regime-switching ... -
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 ... -
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 ... -
Liquidity and hedging effectiveness under futures mispricing: International evidence
Wiley (2009)We analyze the hedging effectiveness of positions that replicate stock indexes using corresponding futures contracts through the application of a dynamic, stochastic hedging strategy proposed by Lafuente, J. A. and Novales, ... -
Local government efficiency: determinants and spatial interdependence
Taylor and Francis Group (2019)We analyse the determinants of local government efficiency taking into account the presence of spatial interactions among neighbouring municipalities. To do so, first we estimate an efficiency index using the robust order-m ... -
Local governments' re-election and its determinants: New evidence based on a Bayesian approach
Elsevier (2015)We analyzed the effect of public spending on the probability of re-election of Spanish local governments during the 2000–2007 period using Bayesian techniques. Although the literature on political budget cycles is now ...