Listar COFIN_Articles por título
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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’ ... -
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 ... -
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 ... -
Better Performance of Mutual Funds with Lower R2's Does Not Suggest that Active Management Pays
now publishers (2023-08-08)We found a negative relation between mutual funds’ past R2 and their abnormal performance, as did Amihud and Goyenko (2013), who proposed measuring active management of mutual funds by 1−R2. The interpretation of this ... -
Bitcoin attention and economic policy uncertainty
Elsevier (2024)This paper explores the role of Economic Policy Uncertainty (EPU) as driver of the Bitcoin public attention. Using Google trends data from January 2010 to November 2021 in a set of 22 countries, a Principal Components ... -
Board competences and CSR reporting: the moderating role of CEO power
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, ... -
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
Wiley (2019)Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence ... -
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 ... -
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 ... -
Capturing the Invisible Wealth in Nonprofits to Overcome Myopic Perceptions
MDPI (2020)Since nonprofits use third-party funds for their activities, they are often perceived as resource managers or spending units, instead of being considered as social wealth generating entities. The aim of this study is to ... -
Cash management and performance of index mutual funds
Consejo Latinoamericano de Escuela de Administración (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 ... -
Changes in top management team strategies caused by the external financial environment
Emerald Group Publishing Limited (2015)Purpose – The purpose of this paper is to analyse whether the onset of the financial crisis caused changes in the influence of top management team (TMT) on corporate results. Design/methodology/approach – The sample ... -
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 ... -
Climate-related prudential regulation: emerging perspectives and policy implications
Elsevier (2024-01-12)This article reviews the literature on climate-related prudential regulation, identifying the most relevant articles published in the last two years. The study is situated within the recent developments of this regulation ... -
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 ... -
Commitment of independent and institutional women directors to corporate social responsibility reporting
Wiley (2018)This paper examines how independent and institutional women directors on boards affect corporate social responsibility (hereafter CSR) reporting. Most of the previous empirical evidence has shown a linear association between ... -
Contingent Claims and Hedging of Credit Risk with Equity Options
Oxford University Press (2024)Using contingent-claims valuation, we introduce novel hedge ratios for credit exposures using put options. Option hedge ratios are generally in line with the empirical sensitivities of credit spread changes to put option ... -
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry
Emerald (2022)PURPOSE: This study aims to understand how scholarly research addresses sustainable investments’ contribution to sustainable development within the Sustainable Development Goals (SDG) framework. This is achieved by ... -
¿Contribuyen los cuestionarios online a mejorar el rendimiento en una evaluación sumativa? Una experiencia en el área de Contabilidad
Asociación Española de Contabilidad y Administración de Empresas - AECA (2015)Son muchas las ventajas de los cuestionarios online como herramienta de evaluación. Pero, como todas las actividades desarrolladas a través de plataformas virtuales, escapan al control del docente, lo que podría reducir ... -
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 ...