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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 ...
Predicción del fracaso empresarial en los sectores de construcción e inmobiliario: Modelos generales versus específicos
(Universia, 2013-07)
This paper looks at the advantages of industry-focused versus general models to better predict corporate failure. The results confirm that profitability, stock turnover, leverage, liquidity, size, business growth, age, and ...
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 ...
Cantidad y calidad de información de riesgos divulgada por las empresas españolas: Un análisis en periodos diferentes del ciclo económico
(Elsevier, 2016)
Companies must disclose information on the risks they are exposed to. This duty has brought about a new research line on risk information disclosure. Within this line, this paper analyses the quantity and quality of risk ...
Assessment for Learning: How Plagiarism could be used as an Efficient Learning Tool
(2015)
Instructors should consider the role of responsible feedback as one of the main priorities of their teaching and learning strategies. It is well known that feedback is the bridge between students and instructors, as students’ ...
Clustered firms and solvency in the Spanish ceramics industry
(Institute of Research Engineers and Doctors, 2015)
There is a vast literature on the advantages of
agglomeration due to positive externalities arising within
industrial concentrations like clusters or industrial districts.
Empirical studies strongly suggest these benefits ...
Revisiting the Silver Crisis
(Elsevier, 2022-09-22)
This paper examines the Silver Crisis of the late 1970s, which resulted in a $150 million lawsuit against the Hunt Brothers. In August 1988, the Hunt Brothers were found guilty by a jury of conspiracy, manipulation, ...
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, ...
Opinion-shopping: firm versus partner-level evidence
(Routledge, 2021)
Employing Lennox’s (2000) methodology on a uniquely long time series of Spanish companies’ data, we find evidence of successful audit opinion-shopping through the firm switching decision. However, in contrast to Chen et ...