Listar COFIN_Articles por título
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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 ... -
Institutional shareholding as a corporate governance mechanism that drives ceo pay
Elsevier (2019)We explore the effect of institutional directors on CEO pay (total, fixed and variable compensation). We delve particularly into the impact of pressure-sensitive and pressure-resistant institutional directors, who respectively ... -
Integrating multiple ESG investors' preferences into sustainable investment: A fuzzy multicriteria methological approach
Elsevier (2017-09)The integration of environmental, social and governance (ESG) criteria into the evaluation process of assets is a theme that is widely accepted among socially responsible investors. In this process, however, the integration ... -
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 ... -
Integration of Advanced Sri Practices Into the European Asset Management Industry: A Survey of Drivers
SAGE Publications (2024)Sustainable and responsible investment (SRI) has experienced impressive growth in the last two decades. However, the adoption of advanced SRI strategies that go beyond the mere exclusion of companies or asset classes has ... -
Intraday realised volatility relationships between the S&P 500 spot and futures market
Palgrave Macmillan (2009)In this paper, we provide additional evidence on the intraday lead-lag relationship in the S&P 500 stock index futures market. In particular, we focus on the dynamic interactions of market volatility. In contrast to previous ... -
La inversión sostenible como integradora de los aspectos sociolaborales, ambientales y de gobernanza en el mercado financiero: productos, medición y normativa en Europa
Centro de Estudios Financieros - CEF (2022-07-07)La inversión sostenible (IS) se ha convertido en uno de los temas más destacados para la comunidad empresarial, los mercados financieros y la sociedad en los últimos años. Cada vez más, las inversiones buscan estimular la ... -
Investing in mutual funds: the determinants of implied and actual net cash flows
Taylor & Francis (2017)Estimating the fund investors’ demand plays an important role in the mutual fund management. In this line, mutual fund demand can be measured as the total net cash flows experienced by the fund during a period. Due to a ... -
Investor behavior and the demand for conventional and socially responsible mutual funds
Wiley (2021-07-06)This study analyzes the demand for conventional and socially responsible (SR) mutual funds using cash flow data from a large sample of U.S. equity funds. For both types of funds, previous results have a positive impact on ...