Listar COFIN_Articles por título
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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 ... -
The effect of the EMU on short and long-run stock market dynamics: New evidence on financial integration
Inderscience Publishers (2009)This paper deals with the time evolution of stock market integra- tion around the introduction of the euro. In particular we test whether the degree of integration between the main eurozone countries increased after European ... -
The Effectiveness of the public support policies for the european industry financing as a contribution to sustainable development
Springer Netherlands (2010)In recent years, the debate about the role of the Public Institutions in the fields of corporate social responsibility and sustainable development has gained momentum. Nevertheless, the ambiguity of the latter concepts ... -
The effects of the political environment on transparency: evidence from Spanish local governments
Taylor and Francis Group (2021)This article analyzes the evolution of economic and financial transparency in Spanish local governments (LGs) and their determining factors. The main results show that the level of financial disclosure seems to be the ... -
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 Export Strategy and SMEs Employment Resilience During Slump Periods
De Gruyter (2021-12-31)The Spanish economy was the most hit by the Great Recession. It suffered a greater decrease in the gross domestic product (GDP) (affecting especially internal demand). However, it suffered a greater increase in exports ... -
The gender gap in pay in company boards
Oxford University Press (2014)The aim of this study is to analyze whether a gender wage gap exists in the boards of directors (BD) of companies listed on the Madrid Stock Exchange from 2004 to 2011. We hypothesize that the percentage of female directors ... -
The impact of distressed economies on the EU sovereign market
Elsevier (2013-07)Financially distressed economies inside the European Union (EU) are being blamed for producing a general increase in borrowing costs. This article analyzes the channels of default risk transmission within the EU countries ... -
The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
Emerald (2008)Purpose – This paper examines the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’ reports. Design/methodology/approach – ...