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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 ... -
Sustainable supply chain management in a global context: a consistency analysis in the textile industry between environmental management practices at company level and sectoral and global environmental challenges.
Springer (2020-05-08)In a global context, it is crucial to measure and report the corporate sustainability impacts taking into account what is happening along the whole supply chains. The objective of this study is to analyze whether environmental ... -
Targets’ earnings management and ownership decisions in M&A: Can less be more ?
Elsevier (2024)In a sample of 1,097 European merger and acquisitions (M&A) deals, we find that the targets exhibiting higher levels of accruals earnings management (AEM) relate to lower ownership stakes offered by acquirers. Real ... -
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 ... -
The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure: A literature review
Emerald Publishing Limited (2018)Purpose (mandatory) Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed ... -
The board of directors and dividenc policy: the effect of gender diversity
Oxford University Press (2015-08)In this paper we aim to study the impact on dividends policy of gender diversity on the board of directors (hereinafter BD). We hypothesise that the proportion of women directors, the proportion of independent, institutional ... -
The compensation committee and the remuneration of the directors
Emerald (2014)Purpose The purpose of this paper is to analyze if the composition and activity of the appointment and remuneration committee have a significant effect in the remunerations of the members of the board of directors. ... -
The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information
Wiley (2018)This paper aims at examining the relationship between board composition and corporate social responsibility (CSR) of a sample of listed financial entities, discussing the driving reasons of these entities to disclose CSR ... -
The decision to present comparative financial statements in a mandatory IFRS adoption setting
Emerald (2023-06-01)Purpose: This study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative ... -
The demand for structured products: an experimental approach
Wiley (2014)Guaranteed investment funds are showing an important growth in the mutual fund industry. We analyze this type of fund’s demand using the experimental methodology. Different types of structured guaranteed funds, with ... -
The distribution of index futures realised volatility under seasonality and microstructure noise
Elsevier (2020-09-01)Previous research documents that the distribution of realised volatility appears approximately log-normal. However, formal tests reject normality fairly convincingly, which may indicate intrinsic features in the intraday ... -
The Effect of Environmental, Social and Governance Consistency on Economic Results
MDPI (2016-10)This study aims to explore how environmental, social and governance (ESG) consistency impacts the firm performance, specifically, the relationship between ESG performance and economic performance (EP). This study posits ... -
The effect of mandatory adoption of IFRS on the magnitude of accruals
Emerald (2022-02-14)Purpose: This paper investigates whether the greater flexibility of International Financial Reporting Standards (IFRS) in contrast to accounting models that were used before those standards became mandatory meant a ...