Listar COFIN_Articles por título
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The impact of the board of directors characteristics on corporate performance and risk-taking before and during the global financial crisis
Springer-Verlag (2012-07)Over recent years, the effectiveness of good corporate governance practices has received considerable attention by the financial literature. In the current global finance crisis, several practitioners, academic and regulators ... -
The impact of women’s leadership in local governments: the case of Spain
Routledge (2021-03-26)The main objective of this article is to analyze whether the gender of the mayor and the municipal council members affects compliance with the principles of budgetary stability and financial sustainability established in ... -
The importance of spatial effects in municipal debt
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC. Universidad de Murcia (2019)This article analyses the debt of local governments taking into account the presence of spatial interactions among neighbouring municipalities. To this end, the S2SLS and Spatial lag models were applied to a sample of ... -
The influence of intraday seasonality on volatility transmission patterns
Taylor & Francis (2018)Using data on a five-minute interval basis, this article analyses the effects of intraday seasonality on volatility transmission between the spot and futures markets of the CAC40, DAX30 and FTSE100. Remarkable differences ... -
The investor’s choice between active and index funds
Universidad Camilo José Cela (2018)This study compares the performance of actively-managed mutual funds and index funds. For a large sample of US domestic equity share-class funds, we analyze the relation between portfolio turnover and fund risk-adjusted ... -
The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance
Wiley (2021-11-10)The aim of this research is to analyse the impact of corporate social responsibility (CSR) disclosure on corporate performance. It also analyses the moderating effect of CSR assurance on the association between CSR disclosure ... -
The non-linear trade-off between return and risk and its determinants
Elsevier (2022-04-08)We estimate a discrete approximation of the risk-return trade-off for the US market by using the whole universe of stocks from July 1963 to September 2017. We find the relationship between return and total risk to be ... -
The power of ethical investment in the context of political uncertainty
Taylor & Francis (2019-10-31)In this paper we analyse a set of socially responsible investment (SRI) indices against their conventional counterparts in the US context. Using a data set that spans the Obama and Trump administrations, we aim to identify ... -
The Risk - Return Trade - off in Europe: Is There a Pro - cyclical Risk Aversion ?
Academy of Economic Studies in Bucharest (2012)This paper analyzes the risk-return trade-off in European equities considering both temporal and cross-sectional dimensions. We introduce not only the market portfolio but also 15 industry portfolios comprising the entire ... -
The Risk-Return Trade-Off in Emerging Markets
M.E. Sharpe (2012-12)This paper studies the risk-return trade-off in some of the main emerging stock markets in the world. Although previous studies on emerging markets were not able to show a positive and significant trade-off, favorable ... -
The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return
MDPI (2021)The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of ... -
The role of human and social board capital in driving CSR reporting
Elsevier (2018)The objective of this paper is to analyze the effect of the professional, technical and relational background (human and social capital) of outside directors on promoting firm CSR disclosure. Following the Hillman et al. ... -
The role of passive effects in the relationship between active management and short-term performance: Evidence from mutual fund portfolio holdings
Elsevier (2024)This study proposes a new method to measure active management in a given quarter based on the correlation between fund returns and the returns of a passively-managed synthetic portfolio emulating fund portfolio holdings. ... -
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 ... -
The time-varying risk–return trade-off and its explanatory and predictive factors
Elsevier (2023)We analyze the intertemporal dimension of the risk–return trade-off and determine the drivers that better explain and predict its evolution. To this end, we propose a novel estimate of the relationship between return and ... -
Top executive pay in Spanish banking system
Cambridge University Press (2014-08)This study examines consistency between compensation systems and corporate performance. The main purpose is to analyse how the performance has affected the short-term executive pay in Spanish banking system during the ... -
Transitioning the agri-food system. Does closeness mean sustainability? how production and shipping strategies impact socially and environmentally. Comparing Spain, South Africa and U.S. citrus fruit productions
Taylor and Francis (2022)Agricultural techniques and orchard management play an important role in food production sustainability and there is an increasing number of research papers that focus on food cradle-to-gate life cycle assessment. In ... -
La transparencia en las administraciones locales españolas
Centro de Estudios Financieros (2016-06)This article draws on information published by the organisation "Transparency international-Spain (TI-Spain)" for the perios 2008-2014 to analyse levels of transparency in larger-Spanish local authorities. The results shows ... -
Using ePortfolios to Encourage Responsible Feedback
Laureate Education Inc (2015-09)This article aims to look at the value that ePortfolios can add to business studies, specifically in the financial field. In order to answer the question, Do ePortfolios contribute to the development and enhancement of ... -
Varieties of capitalism, corporate governance mechanisms, and stakeholder engagement: An overview of coordinated and liberal market economies
Wiley (2019)This paper examines those aspects of national institutions that affect corporate governance mechanisms at international level. The study uses the “varieties of capitalism” approach, which is concerned with the way companies ...