Listar COFIN_Articles por título
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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 ... -
Corporate Governance as a Key Driver of Corporate Sustainability in France: The Role of Board Members and Investor Relations
Springer (2018-04)This paper examines the relationships between corporate governance and corporate sustainability by focusing on two main components of companies’ governance structure: boards of directors (BoDs) and investor relations ... -
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?
John Wiley and Sons (2021)The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee ... -
Corporate social responsibility commitment of women directors through audit committees: evidence from international firms
Emerald (2023)Purpose: This paper explores the impact of some audit committees' characteristics (executive and independent directors and directors' attendance at audit committee meetings) on CSR reporting. Moreover, it also aims to ... -
Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association?
Wiley (2022-12-15)This research aims to shed light on the effect of corporate social responsibility (CSR) disclosure on capital structure, a significant strategic policy for all listed companies. Furthermore, it aims to explore the moderating ... -
Corporate Social Responsibility Strategies of Spanish Listed Firms and Controlling Shareholders’ Representatives
SAGE Publications (2018)This article aims at analyzing how controlling shareholders’ representatives on boards affect corporate social responsibility (CSR) strategies (disclosing CSR matters) in Spain, a context characterized by high ownership ... -
Cost and performance of carbon risk in socially responsible mutual funds
AIMS Press (2023)Investors and other financial actors are attracted by the role of socially responsible (SR) mutual funds in the transition to a low-carbon economy. In response to the demand for more information, Morningstar reported the ... -
Cost and revenue efficiency in Spanish banking: What distributions show
Asociación Española de Contabilidad y Administración de Empresas, AECA (2016)The literature analysing the efficiency of financial institutions has evolved rapidly over the last 20 years. Most research has focused on the input side, analysing either cost, input technical efficiency or input allocative ... -
Costs, revenues and performance in Spanish banking:a comparative analysis of pre- and early crisis years
Taylor and Francis Group (2016-07-14)The literature analysing the efficiency of financial institutions has evolved rapidly over the last 20 years. Most research has focused on the input side, analysing either cost, input technical efficiency or input allocative ...