Listar COFIN_Articles por título
-
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, ... -
Risk Disclosure and Cost of Equity: ABayesian Approach
Instituto Tecnológico Metropolitano (2020)El objetivo de este artículo es analizar la relación entre la divulgación de información sobre riesgo y el coste de capital de los recursos propios de empresas que cotizan en el mercado de capitales español. Este estudio ... -
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 ... -
SDG reporting: an analysis of corporate sustainability leaders
Emerald Publishing Limited (2023)Purpose This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading ... -
¿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. ... -
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 ... -
Sector concentration risk: A model for estimating capital requirements
Elsevier (2011)The 2004 Basel Committee on Banking Supervision Accord (known as Basel II) provides a common framework for banks to determine their minimum capitalrequirements for solvency purposes. For credit risk (the most important one ... -
Self-regulated learning and the role of ePortfolios in business studies
Springer US (2015)Students’ work in ePortfolios was assessed through a case study supported by observation techniques and eQuestionnaires to gather data from a sample of eighty students over a period of 4 years (20 students per academic ... -
Short and long-term evaluation of efficiency and quality : an application to Spanish municipalities
Taylor & Francis (2009)This article analyses efficiency and quality levels in Spanish local governments and their determining factors through the application of the Data Envelopment Analysis methodology. It aims to discover to what extent ... -
Social Exclusion and Convergence in the EU: An Assessment of the Europe 2020 Strategy
MDPI (2020)Economic convergence has long been a declared objective of the EU and considered the fundamental mechanism for achieving socioeconomic cohesion. The recent economic crisis had an uneven impact across EU countries and brought ... -
Social Life Cycle Analysis of Textile Industry Impacts for Greater Social Sustainability of Global Supply Chains
MDPI (2023)Solutions will be effective if they are aligned with the problems that they are trying to solve. This paper studied the most relevant social impacts of the textile industry and how appropriately textile companies manage ... -
Socially (ir)responsible investing? The performance of the VICEX Fund from a business cycle perspective
Elsevier (2016-02)We assess the performance of the VICEX Fund, which lies at the opposite end of the spectrum to socially responsible mutual funds (SRMF). This fund is morally controversial due to its higher return premium on investments ... -
Stakeholder engagement in sustainability reporting in higher education An analysis of key internal stakeholders' expectations
Emerald (2018)Purpose The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle ... -
Sudden changes in variance and time varying hedge ratios
Elsevier (2011-12)This paper analyzes the influence of sudden changes in the unconditional volatility on the estimation and forecast of volatility and its impact on futures hedging strategies. We employ several multivariate GARCH models to ... -
Sustainability materiality matrices in doubt: may prioritizations of aspects overestimate environmental performance?
Taylor & Francis (2020-07-13)This study builds on the research gap that arises from the consistency analysis of the GRI-materiality approach with other prioritization approaches. The main objective is to explore to what extent corporate environmental ... -
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 ... -
Sustainable development and financial system: Integrating ESG risks through sustainable investment strategies in a climate change context
Wiley (2021-10)Sustainable Investment funds are one of the most appropriate ways for the financial system to contribute to sustainable development. However, the effective contribution of Sustainable Investment funds can vary widely ... -
Sustainable development goals in the hospitality industry: a dream or reality?
Emerald Insight (2023)Purpose – The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement ... -
Sustainable development in the Spanish region of Valencia and the social responsibility of SMEs. A multi-stakeholder vision on the role of public administrations
Taylor & Francis (2010)The complexity associated with the public and private management of sustainable development is causing the increasing involvement of various European Union governments in issues related to the social responsibility of ... -
Sustainable development through the effect of board diversity and CEO duality on corporate risk: Does the state-owned enterprises matter?
Wiley (2022-04-12)To date, not much research has been devoted to analyzing the impact of some corporate governance mechanisms (board diversity and CEO duality) on corporate risk. Consequently, we believe that it is necessary to study such ...