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La información de riesgos en los estados financieros: situación actual y perspectivas futuras
Asociación Española de Contabilidad y Administración de Empresas (2015-06)El actual marco regulatorio ha cubierto una de las principales carencias denunciadas sobre la falta de información, en los estados financieros, de los riesgos a que se enfrentan las empresas en el desarrollo de sus ... -
Re-examining the risk-return relationship in Europe: Linear or non-linear trade-off?
(2015-07-02)This paper analyzes the risk–return trade-off in Europe using recent data from 11 European stock markets. After relaxing the linear assumptions in the risk–return relationship by introducing a new approach that considers ... -
Measuring the hedging effectiveness of index futures contracts: Do dynamic models outperform static models? A regime-switching approach
(2015-07-06)This paper estimates linear and non-linear GARCH models to find optimal hedge ratios with futures contracts for some of the main European stock indexes. By introducing non-linearities through a regime-switching ... -
External investigations and disciplinary sanctions against auditors: the impact on audit quality
Springer (2015-08)In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which ... -
The board of directors and dividenc policy: the effect of gender diversity
Oxford University Press (2015-08)In this paper we aim to study the impact on dividends policy of gender diversity on the board of directors (hereinafter BD). We hypothesise that the proportion of women directors, the proportion of independent, institutional ... -
Measuring Corporate Environmental Performance: A Methodology for Sustainable Development
Wiley (2015-08-22)Assessing corporate environmental performance (CEP) that is both comprehensive and consistent with sustainable development both for society and companies, while at the same time taking heed of the facts and interests of ... -
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 ... -
La eficiencia de los municipios españoles durante el período de crisis
Asociación Española de Contabilidad y Administración de Empresas (2016)En este trabajo se analiza la eficiencia en costes de los gobiernos locales españoles durante el período de la crisis económica (2008-2012). Los resultados indican una mejora general de la eficiencia a lo largo del ... -
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 ... -
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 ... -
On the determinants of local government debt: Does one size fit all?
Taylor & Francis (2016)This paper analyzes the factors that directly influence levels of debt in Spanish local governments. Specifically, the main objective is to find out the extent to which indebtedness is originated by controllable factors ... -
On the robustness of persistence in mutual fund performance
Elsevier (2016)This paper analyzes persistence in US equity mutual fund performance over the period 1990–2015. We apply commonly used measures of persistence, which we test using a set of simulated passive funds. In the first stage we ... -
Europeanization and the Soft Law Process of EU Corporate Governance: How has the 2003 Action Plan Impacted on National Corporate Governance Codes?
John Wiley & Sons, Inc. (2016-01)Europeanization addresses the impacts of EU (European Union) membership on national politics and policies. Over time, new policy processes have been developed, such as the use of soft law and the open method of co-ordination. ... -
Socially (ir)responsible investing? The performance of the VICEX Fund from a business cycle perspective
Elsevier (2016-02)We assess the performance of the VICEX Fund, which lies at the opposite end of the spectrum to socially responsible mutual funds (SRMF). This fund is morally controversial due to its higher return premium on investments ... -
El enfoque de sostenibiliad en los planes de salud de las comunidades autónomas: el desarrollo sostenible como oportunidad
Elsevier (2016-05)Objective To determine the degree to which the health plans of the autonomous communities focus on the usual three dimensions of sustainability: economic, social and environmental, both in the general level of discourse ... -
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 ... -
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 ... -
Female Institutional Directors on Boards and Firm Value
Springer (2016-07-18)The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous ... -
The Effect of Environmental, Social and Governance Consistency on Economic Results
MDPI (2016-10)This study aims to explore how environmental, social and governance (ESG) consistency impacts the firm performance, specifically, the relationship between ESG performance and economic performance (EP). This study posits ... -
Environmental conditions, fund characteristics, and Islamic orientation: An analysis of mutual fund performance for the MENA region
Elsevier (2016-12)Islamic funds are increasingly seen as an alternative to conventional funds, in part due to the growing prominence of Islamic finance. In contrast to most previous literature, this paper focuses on the countries of the ...