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Effects of Gender and Performance: the Spanish Firms and the Economy for the Common Good
(IBIMA Publishing, LLC., 2021-04-15)
Firm performance has traditionally been evaluated on the basis of financial results; if a
company achieved a profit or managed to increase profit levels, this was believed to indicate
that it was doing well. However, it ...
El gasto público como determinante de la reelección de los gobiernos locales
(Asociación Española de Profesores Universitarios de ContabilidadElsevier España, 2013)
Este artículo analiza el efecto del gasto público municipal sobre la probabilidad de reelección de los gobiernos locales españoles durante el período 2000-2007, utilizando la metodología logit para datos de panel. Los ...
Las agencias de calificación de la sostenibilidad, impulsoras de la inversión socialmente responsable
(Universidad de Deusto, 2018)
El conjunto de actores de los mercados financieros a nivel mundial están demandando
de forma creciente que la información financiera de las empresas se vea integrada con
información de carácter ambiental, social y de ...
Risk Disclosure and Cost of Equity: ABayesian Approach
(Instituto Tecnológico Metropolitano, 2020)
El objetivo de este artículo es analizar la relación entre la divulgación de información sobre riesgo y el coste de capital de los recursos propios de empresas que cotizan en el mercado de capitales español. Este estudio ...
An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues
(Wiley, 2018)
Firms interested in being perceived by all stakeholders and society as drivers of corporate social responsibility (CSR) activities, especially regarding CSR reporting, should have boards of directors that defend not only ...
Do board characteristics drive firm performance? An international perspective
(Springer Berlin Heidelberg, 2019-02)
The aim of our research is to analyze how board characteristics influence firm performance.
In this paper, we specifically examine how board size, board independence, CEO duality,
female directors and board compensation ...
The influence of intraday seasonality on volatility transmission patterns
(Taylor & Francis, 2018)
Using data on a five-minute interval basis, this article analyses the effects of intraday
seasonality on volatility transmission between the spot and futures markets of the
CAC40, DAX30 and FTSE100. Remarkable differences ...
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 ...
The importance of spatial effects in municipal debt
(Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC. Universidad de Murcia, 2019)
This article analyses the debt of local governments taking into account the presence of spatial interactions
among neighbouring municipalities. To this end, the S2SLS and Spatial lag models were applied to a sample
of ...
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 ...