Cerca
On management risk and price in the mutual fund industry: style and performance distribution analysis
(Palgrave Macmillan, 2021-06-01)
This study shows how investing in mutual funds involves an additional risk, which we call management risk as a consequence of the uncertainty in the results of active management. To address this issue, we analyze a sample ...
Food Prices, Ethics and Forms of Speculation
(Springer, 2021-05-23)
This paper examines the role of speculative motives in the determination of commodity prices and specifically food related commodity prices. The motivation for this study is the considerable flow of funds into commodities, ...
Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
(John Wiley and Sons, 2020-06)
Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder's needs and demands. In this research, we aim to examine whether ...
Does Perceived Corruption Converge? International Evidence
(De Gruyter, 2022-03-17)
This article analyses the evolution over time of perceived corruption for a large set of countries worldwide. To proxy corruption, we use the recently proposed Bayesian Corruption Index (Standaert, S. (2015). Divining the ...
Is Ethical Money Sensitive to Past Returns? The Case of Portfolio Constraints and Persistence in Islamic Funds
(Springer Verlag, 2017-06)
In this paper, we analyze the performance persistence and survivorship bias of Islamic funds. The remarkable growth of these types of ethical funds raises the question of how non-financial attributes, including beliefs and ...
Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence
(Wiley, 2020-01-06)
This study primarily purposes to empirically examine the impact of stakeholder engagement mechanism in the form of professional shareholders on the corporate social responsibility (hereafter CSR) disclosure and how the ...
Information on social impact at NGOs. The case of the Spanish charitable foundations
(Seek Digital Library, 2017-04)
Within the Spanish legislation, the requirements
for inf
ormation disclosure depend on the kind of organization.
Most of Spanish Non
-
Governmental Organizations (NGOs) work
as charitable foundations ...
A note on market timing: Interim trading and the performance of holdings-based and return-based measures
(Eselvier, 2015)
Market timing is the ability of portfolio managers to anticipate stock market return by increasing (decreasing) portfolio sensitivity in upward (downward) markets. To assess market timing, the financial literature has ...
The engagement of auditors in the reporting of corporate social responsibility information
(Wiley, 2018)
In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid ...
The role of representatives of dominant shareholders with the sustainable development through corporate social responsibility matters
(Wiley, 2018)
In this paper, we analyse the effect that directors representing controlling shareholders have
on corporate social responsibility (CSR) matters since these investors are the core
shareholders in civil law countries, given ...