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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 ...
Active Management and Mutual Fund Performance
(Universidad de Zaragoza. Facultad de Ciencias Económicas, 2018)
This paper analyses the relationship between active management and performance in US equity mutual funds over the period 2001-2011 for both gross and net returns. Active management is measured by time-varying parameters, ...
Migration networks and return expectations. The case of Romanians in Spain
(2015)
In recent years, studies concerning interpersonal relations and their various implications are increasingly being taken as a basis for analysing the migration process, to determine the nature and impacts of migratory ...
Can environmental, social, and governance rating agencies favor business models that promote a more sustainable development?
(Wiley, 2019)
The development of sustainable finance favors the appearance of environmental, social, and governance (ESG) rating agencies as providers of ESG information and tools for measuring the contribution of companies to sustainable ...
Which estimator to measure local governments’ costefficiency? The case of Spanish municipalities
(Springer Verlag, 2019)
WeanalyseoverallcostefficiencyinSpanishlocalgovernmentsduringthecrisisperiod(2008–2015). To this end, we first consider some of the most popular nonparametricmethods to evaluate local government efficiency, data envelopment ...
The role of human and social board capital in driving CSR reporting
(Elsevier, 2018)
The objective of this paper is to analyze the effect of the professional, technical and relational
background (human and social capital) of outside directors on promoting firm CSR disclosure.
Following the Hillman et al. ...
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 ...
Risk information disclosure and its impact on analyst forecast accuracy
(ProQuest, 2020-07)
This paper aims to analyse the influence of risk information disclosure on the accuracy of financial analysts’ earnings forecasts for the
Spanish stock market. To do this, we performed a regression analysis with panel ...
¿Se comportan más éticamente las consejeras que los consejeros de las comisiones de auditoría respecto a la calidad de la información contable?
(Centro de Estudios Financieros, 2018-06)
In this analysis, we aim at investigating how audit committees (ACs) gender diversity impacts on
the quality of financial information, calculated with the opinion that external auditors give firms
in the audit report. ...
Corporate Governance as a Key Driver of Corporate Sustainability in France: The Role of Board Members and Investor Relations
(Springer, 2018-04)
This paper examines the relationships between corporate governance and corporate sustainability by focusing on two main components of companies’ governance structure: boards of directors (BoDs) and investor relations ...