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Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports
(Universidad de los Andes. Facultad de Administración, 2009)
The aim of this study is to examine whether the provision of non-audit services by the incumbent auditor compromises auditor independence in a low litigation risk environment such as in the case of Spain, where the audit ...
Non-simultaneous market timing in mutual funds
(Asian Network for Scientific Information, 2009)
The objective and contribution of this study is to analyse market timing over non-simultaneous periods. This approach considers that decisions on portfolio risk could affect the fund return in subsequent periods and not ...
Climate-related prudential regulation tools in the context of sustainable and responsible investment: a systematic review
(Taylor & Francis, 2023)
Several major economies have already committed to achieving a carbon-neutral
economy by 2050, in accordance with the Paris Agreement. The banking system in
all countries has a key role to play in supporting the transition ...
Teorías sobre coberturas con contratos de futuro
(Universidad Nacional de Colombia. Facultad de Ciencias Económicas, 2009)
En este trabajo se presenta una revisión de las principales teorías sobre cobertura con contratos de futuro y de los distintos métodos de estimación utilizados para determinar el ratio de cobertura óptimo. La aproximación ...
Las agencias de rating de sostenibilidad y su contribución al desarrollo sostenible: Nuevos retos ante los riesgos globales
(Fundación Acción contra el Hambre, 2021)
Este artículo explora el papel de las agencias de rating de sostenibilidad en el impulso del desarrollo
sostenible. Más específicamente, el artículo analiza los principales retos a los que se enfrentan las agencias
de ...
¿Reaccionan los analistas de riesgos comerciales de las empresas españolas ante los informes de auditoría calificados?: Un estudio empírico
(Asociación Española de profesores Universitarios de Contabilidad (ADEPUC), 2008)
En este trabajo se presenta un estudio empírico en el que se analiza si los informes de
auditoría aportan información relevante en la evaluación de los riesgos comerciales de las
empresas. Para ello se ha realizado un ...
Dissecting interbank risk using basis swap spreads
(Wiley, 2019)
This paper analyses interbank risk using the information content of basis swap (BS) spreads, floating‐to‐floating interest rate swaps whose payments are associated with euro deposit rates for alternative tenors. To identify ...
Searching for the optimal territorial structure: the case of Spanish provincial councils
(Taylor and Francis Group, 2019)
Modern states are organized in multi-level governance structures with economic
and political authorities dispersed across them. However, although there is
relatively widespread consensus that this form of organization ...
The effects of the political environment on transparency: evidence from Spanish local governments
(Taylor and Francis Group, 2021)
This article analyzes the evolution of economic and financial transparency in Spanish local governments (LGs) and their determining factors. The main results show that the level of financial disclosure seems to be the ...
Sustainable Developement and the Financial System: Society's Perceptions About Socially Responsible Investing
(Wiley, 2012-11)
The debate surrounding the financial needs of investors and the impact on society of investment is considered to be an important research topic due to the growth of socially responsible financial markets. The main objective ...