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Socially (ir)responsible investing? The performance of the VICEX Fund from a business cycle perspective
(Elsevier, 2016-02)
We assess the performance of the VICEX Fund, which lies at the opposite end of the spectrum to socially responsible mutual funds (SRMF). This fund is morally controversial due to its higher return premium on investments ...
Cash management and performance of index mutual funds
(Consejo Latinoamericano de Escuela de AdministraciónEmerald, 2020-10-15)
Purpose - This study aims to assess the relationship between cash management and fund performance in index fund portfolios.
Design/methodology/approach - Using a sample of 104 index mutual funds that track the Standard ...
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 ...
Targets’ earnings management and ownership decisions in M&A: Can less be more ?
(Elsevier, 2024)
In a sample of 1,097 European merger and acquisitions (M&A) deals, we find that the targets
exhibiting higher levels of accruals earnings management (AEM) relate to lower ownership stakes
offered by acquirers. Real ...
Stakeholder engagement in sustainability reporting in higher education An analysis of key internal stakeholders' expectations
(Emerald, 2018)
Purpose
The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle ...
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 ...
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 ...
Política presupuestaria y elecciones
(Órganos Autonómicos de Control Externo, 2013-07)
El carácter cíclico de las elecciones ha originado el estudio del efecto que esta periodicidad puede ejercer sobre la política fiscal de los gobiernos, surgiendo
así el análisis del Ciclo Político Presupuestario (CPP). ...
Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions
(SAGE Publications, 2019)
The influence of different national contexts, including the effects of cultural environments,
on corporate environmental disclosure practices has yet to be properly addressed in the
literature. The purpose of this research ...