Listar COFIN_Articles por título
-
Active Management and Mutual Fund Performance
Universidad de Zaragoza. Facultad de Ciencias Económicas (2018)This paper analyses the relationship between active management and performance in US equity mutual funds over the period 2001-2011 for both gross and net returns. Active management is measured by time-varying parameters, ... -
Age Diversity: An Empirical Study in the Board of Directors
Taylor & Francis (2015)This study aims to explore how board age diversity affects corporate performance. This study develops three hypotheses built on the perspective of the upper echelons and Harrison and Klein's (2007 Harrison, D. and K. Klein. ... -
An Assessment Tool to Integrate Sustainability Principles into the Global Supply Chain
MDPI (2018)The integration of sustainability principles into the assessment of companies along the supply chains is a growing research area. However, there is an absence of a generally accepted method to evaluate corporate ... -
An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues
Wiley (2018)Firms interested in being perceived by all stakeholders and society as drivers of corporate social responsibility (CSR) activities, especially regarding CSR reporting, should have boards of directors that defend not only ... -
Analysis of integration of sustainability in sustainability certifications in the hotel industry
Frontiers Media (2023)There is a worldwide consensus that sustainability is the main basis for the recovery of tourism. In this context, tools and standards play an important role to facilitate the integration of the principles of sustainable ... -
Analyzing the suitability of LCIA methods to foster the most beneficial food loss and waste prevention action in terms of environmental sustainability
Elsevier (2024-06)The food value chain is responsible for significant environmental and resource pressures. 14% of the total food produced in the EU is lost or wasted along the supply chain (FAO, 2019) and 19% is disposed of when reaching the ... -
ARE sustainable funds doing the talk and the walk? An ESG score analysis of fund portfolio holdings
Elsevier Inc. (2024-06-01)Our paper contributes to the growing literature by conducting a comparative analysis between sustainable funds (SF) and conventional funds (CF) with a global geographical perspective. The paper aims to test if SF are true ... -
Aspectos relevantes para el diseño de planes de salud sostenibles orientados a los grupos de interés. Una propuesta basada en la Guía ISO 26000: 2010
Ministerio de Sanidad y Consumo (2017)Fundamentos : Los planes de salud de las comunidades autónomas pue- den incorporar criterios de desarrollo sostenible en su elaboración. No se han realizado análisis al respecto o propuestas de elaboración ... -
Assessment for Learning: How Plagiarism could be used as an Efficient Learning Tool
(2015)Instructors should consider the role of responsible feedback as one of the main priorities of their teaching and learning strategies. It is well known that feedback is the bridge between students and instructors, as students’ ... -
Asset allocation with correlation: A composite trade-off
Elsevier (2017-11-01)We assess the ability of minimum-variance portfolio allocation strategies accounting for time-varying correlation between assets to provide performance benefits relative to an equally-weighted portfolio. Prior to transaction ... -
Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports
Universidad de los Andes. Facultad de Administración (2009)The aim of this study is to examine whether the provision of non-audit services by the incumbent auditor compromises auditor independence in a low litigation risk environment such as in the case of Spain, where the audit ... -
Better Performance of Mutual Funds with Lower R2's Does Not Suggest that Active Management Pays
now publishers (2023-08-08)We found a negative relation between mutual funds’ past R2 and their abnormal performance, as did Amihud and Goyenko (2013), who proposed measuring active management of mutual funds by 1−R2. The interpretation of this ... -
Bitcoin attention and economic policy uncertainty
Elsevier (2024)This paper explores the role of Economic Policy Uncertainty (EPU) as driver of the Bitcoin public attention. Using Google trends data from January 2010 to November 2021 in a set of 22 countries, a Principal Components ... -
Board competences and CSR reporting: the moderating role of CEO power
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, ... -
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
Wiley (2019)Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence ... -
Can environmental, social, and governance rating agencies favor business models that promote a more sustainable development?
Wiley (2019)The development of sustainable finance favors the appearance of environmental, social, and governance (ESG) rating agencies as providers of ESG information and tools for measuring the contribution of companies to sustainable ... -
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 ...