Listar COFIN_Articles por título
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Female directorship on boards and corporate sustainability policies: Their effect on sustainable development
Wiley (2019)We aim to explore whether board gender diversity, specifically women institutional directors, improves the sustainability development and stakeholder engagement of listed firms by affecting corporate social responsibility ... -
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 ... -
Firm innovation as a business strategy of CEO power: Does national culture matter?
Wiley (2023)The influence of chief executive officer (CEO) power on innovation has only briefly been the subject of study thus far creating a need for further exploration. The purpose of this research is to provide more evidence of ... -
Food Prices, Ethics and Forms of Speculation
Springer (2021-05-23)This paper examines the role of speculative motives in the determination of commodity prices and specifically food related commodity prices. The motivation for this study is the considerable flow of funds into commodities, ... -
Forecasting multiple-term structures from interbank rates
Elsevier (2018-02)The classic relationship between deposit rates and interest rate derivatives has been fractured since August 2007. Uncertainty in the interbank money market has increased the risk premia differentials on unsecured deposit ... -
Foreign versus local control of Spanish private subsidiaries and modified audit opinions
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)This paper studies the relation between foreign control and the likelihood of receiving modified audit opin-ions (MAOs) by private subsidiaries. To further analyze this relation, we partition MAOs based on theirunderlying ... -
El gasto público como determinante de la reelección de los gobiernos locales
Asociación Española de Profesores Universitarios de Contabilidad (2013)Este artículo analiza el efecto del gasto público municipal sobre la probabilidad de reelección de los gobiernos locales españoles durante el período 2000-2007, utilizando la metodología logit para datos de panel. Los ... -
Governance structures and corporate environmental reporting policy: An international analysis
Wiley (2018-03-13)The corporate governance structures of firms differ among countries for cultural, political or social reasons, among others, which may affect the environmental reporting policies of firms. In this regard, institutional ... -
Hofstede's cultural dimensions and R&D instensity as an innovation strategy: a view from different intitutional contexts
Springer (2020-07-22)The impact of all six of Hofstede’s cultural dimensions (power distance, individualism/collectivism, masculinity/femininity, uncertainty avoidance, long-term/short-term orientation, and restraint/indulgence) on business ... -
How a formative self-assessment programme positively influenced examination performance in financial mathematics
Routledge (2019)Self or formative assessment are terms that, linked to feedback, appear in the literature associated with initiatives aimed at improving the learning process in higher education. Some studies have highlighted the peculiarities ... -
How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective
John Wiley and Sons (2020-07)Past research has paid little attention to the impact of stakeholder engagement, cultural, legal, and industrial contexts on environmental disclosure. Thus, the aim of this paper is to explore how these three institutional ... -
How foreign and institutional directorship affects corporate dividend policy
Taylor & Francis (2016-12-08)The aim of this study is to examine how board composition affects dividend policies. Concretely, we analyse the effect of institutional directors on boards, also differentiating between pressure-sensitive and pressure-resistant ... -
How Institutional Investors on Boards Impact on Stakeholder Engagement and Corporate Social Responsibility Reporting
Wiley (2017)Institutional investors are relevant dominant owners with a very high representation on the boards of European firms. Despite their prevalence, research on the role of institutional directors and their impact on firm ... -
Improving and measuring transparency in NGOs: A disclosure index for activities and projects
Wiley (2017)Nongovernmental organizations (NGOs) are establishednot with the aim of making profits but rather to providesocial values by implementing different projects andactivities. Transmitting complete information about theseprojects ... -
Influencia de la rentabilidad en el proceso de selección en los planes de pensiones en España: un análisis de sensibilidad
Asociación Española de Contabilidad y Administración de Empresas (2008)El objetivo del presente trabajo es doble: por un lado analizar los factores que inducen a un inversor a seleccionar un plan de pensiones concreto y por otro determinar si dichos inversores poseen habilidades de selección. ... -
La influencia de las remuneraciones de los consejeros ejecutivos de las empresas del Ibex 35 en la rentabilidad financiera
Centro de Estudios Financieros (2012)El objetivo de este trabajo es analizar cómo afecta la retribución de los consejeros ejecutivos de las empresas del Ibex 35 en la rentabilidad financiera. Como variables de control que podrían influir en la rentabilidad ... -
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 ... -
Information on social impact at NGOs. The case of the Spanish charitable foundations
Seek Digital Library (2017-04)Within the Spanish legislation, the requirements for inf ormation disclosure depend on the kind of organization. Most of Spanish Non - Governmental Organizations (NGOs) work as charitable foundations ... -
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 ... -
Institutional investment management: An investor's perspective on the relation between turnover and performance
Taylor & Francis (2018-01)The main aim of this study is to analyse the relationship between turnover and performance in institutional investment management. For a sample of US equity mutual funds during the period January 1999–December 2014, we ...