Listar COFIN_Articles por fecha de publicación
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Lights and shadows on sustainability rating scoring
Springer (2014)Many organizations currently publish sustainability ratings that quantify the sustainability of firms by aggregating scores. These organizations analyze companies in economic, social, environmental and corporate governance ... -
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 ... -
El papel del Consejo de Administración en la creación de valor en la empresa
Asociación Española de Profesores Universitarios de Contabilidad (2014-05)The aim of this paper is to analyse whether the Board of Directors of Spanish listed companies influence their performance. Several hypotheses are putforward to determine the relationship between the percentage of independent ...
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Institutional directors and the quality of information: the role of
directors appointed by banks
Wiley-Blackwell (2014-07)Manuscript Type: Empirical Research Question: The objective of this paper is to study the impact that directors who represent institutional investors have on the quality of financial reporting. We focus on those who ...
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Liberalization and Risk-Taking: Evidence from Government-Controlled Banks
Oxford University Press (2014-07)We study the effects of the interplay between deregulation and governance on risk-taking in the financial industry. We consider the removal of regulatory geographic constraints for savings banks in Spain, the cajas, which ...
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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 ...
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A note on market timing: Interim trading and the performance of holdings-based and return-based measures
Eselvier (2015)Market timing is the ability of portfolio managers to anticipate stock market return by increasing (decreasing) portfolio sensitivity in upward (downward) markets. To assess market timing, the financial literature has ...
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¿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 ...
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Migration networks and return expectations. The case of Romanians in Spain
(2015)In recent years, studies concerning interpersonal relations and their various implications are increasingly being taken as a basis for analysing the migration process, to determine the nature and impacts of migratory ...
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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’ ...
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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 ...
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El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers
Asociación Española de Profesores Universitarios de Contabilidad (2015)Este trabajo ofrece evidencia sobre el resultado de la fusión de Price Waterhouse y Coopers & Lybrand respecto a 2 de los objetivos que pretendían alcanzarse con la operación empresarial, como son el crecimiento de la nueva ...
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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. ...
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Why is timing perverse?
Taylor & Francis (2015)The existence of negative market timing, even for passive portfolios, poses a relevant puzzle when assessing portfolio management. In this paper, we develop a simple theoretical model so as to explain why such perverse ...
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Local governments' re-election and its determinants: New evidence based on a Bayesian approach
Elsevier (2015)We analyzed the effect of public spending on the probability of re-election of Spanish local governments during the 2000–2007 period using Bayesian techniques. Although the literature on political budget cycles is now ...
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Integrating Sustainability into Corporate Governance: An Empirical Study on Board Diversity
Wiley (2015)This study explores the mediating role of corporate social responsibility (CSR) management quality in the relationship between board diversity and CSR performance. It states that generational diversity is a consistent ...
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Mutual fund performance: dividends do matter
Taylor & Francis (2015)This article studies the bias in mutual fund performance when a nondividend-reinvesting benchmark is used. Our empirical findings show how performance worsens when using a benchmark that includes reinvestment dividends. ...
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Self-regulated learning and the role of ePortfolios in business studies
Springer US (2015)Students’ work in ePortfolios was assessed through a case study supported by observation techniques and eQuestionnaires to gather data from a sample of eighty students over a period of 4 years (20 students per academic ...
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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 ...
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On the compensation for illiquidity in sovereign credit markets
Elsevier (2015-03)This article analyzes the role of liquidity in the sovereign credit default swap (CDS) market. We employ a continuous-time specification to incorporate illiquidity as an additional pricing factor of default swap contracts ...
