Visualitzant COFIN_Articles per títol
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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 ... -
Countercyclical prudential buffers and bank risk-taking
Elsevier (2022-01-31)We investigate the effects of countercyclical prudential buffers on bank risk-taking. We exploit the introduction of dynamic loan loss provisioning in Spain, mandating that banks use historical average loss rates in their ... -
Credit Quality and Substitution in SME Finance
World Scientific Publishing (2021-09-02)We investigate whether and how SMEs’ credit quality influences their substitution of bank credit for trade credit. Using data from the five largest European countries, we find that substitution of bank credit for trade ... -
Cultural environments and the appointment of female directors on boards: An analysis from a global perspective
Wiley (2020)Hofstede's six cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance, long‐term orientation and indulgence) has received little attention concerning the presence of female directors on ... -
Decentralization and efficiency of local government
Springer-Verlag (2010)This study analyzes the links between efficiency and the decentralization of power in Spanish local governments for the years 1995 and 2000. To this end, we carried out a two-stage activity analysis in which the performance ... -
Determinants of pension plan fees in Spain
Taylor & Francis (2009)Pension plans and funds represent a substantial part of the welfare systems in both Europe and Spain. One of the most important factors in the choice of a plan or fund is the performance it obtains. In view of the influence ... -
Devolution dynamics of Spanish local government
Pion (2010)Over the last few years, there has been a devolutionary tendency in many devel- oped and developing countries. In this article we propose a methodology to decompose whether the benefits in terms of efficiency derived from ... -
Disentangling permanent and transitory monetary shocks with a nonlinear Taylor rule
De Gruyter (2021)This article provides an estimation method to decompose monetary policy innovations into persistent and transitory components using the nonlinear Taylor rule proposed in Andolfatto, Hendry, and Moran (2008) [Are inflation ... -
Dissecting interbank risk using basis swap spreads
Wiley (2019)This paper analyses interbank risk using the information content of basis swap (BS) spreads, floating‐to‐floating interest rate swaps whose payments are associated with euro deposit rates for alternative tenors. To identify ... -
Do board characteristics drive firm performance? An international perspective
Springer Berlin Heidelberg (2019-02)The aim of our research is to analyze how board characteristics influence firm performance. In this paper, we specifically examine how board size, board independence, CEO duality, female directors and board compensation ... -
Do investors in Spain react to news on sustainability and corporate social responsibility?
Inderscience Enterprises (2009)We analyse whether sustainability and corporate social responsibility-related news affects returns of stocks traded on the Spanish stock market. We used event methodology and an approach consistent with the active management ... -
Does active management add value? New evidence from a quantile regression approach
Taylor & Francis (2019-06)While it has long been recognised that active management is an important issue in the area of mutual fund performance, little consensus has been reached about the value managers’ abilities can add. This study examines ...