Listar COFIN_Articles por fecha de publicación
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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 ... -
Is Board Gender Diversity a Driver of CEO Compensation?: Examining the Leadership Style of Institutional Women Directors
Research Institute of Asian Women, Sookmyung Women's University (2017)In this investigation, we aim at examining the influence of institutional female directors on CEO compensation. Specifically, we investigate the impact of institutional female directors as a whole, differentiating by whether ... -
A survey on financial applications of metaheuristics
ACM (Association for Computing Machinery) (2017)Modern heuristics or metaheuristics are optimization algorithms that have been increasingly used during the last decades to support complex decision-making in a number of fields, such as logistics and transportation, ... -
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 ... -
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 ... -
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 ... -
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 ... -
Revisiting the Relationship Between Corporate Stakeholder Commitment and Social and Financial Performance
Wiley (2017)This study delves into the long-term relationship between social and financial performance of organizations. The aim of this study is to analyse the evolution of this relationship during the global financial crisis to ... -
Microfinance literature: A sustainability level perspective survey
Elsevier (2017-01)Since the early microcredit programs up to the present, microfinance has grown exponentially, as it has the academic interest on it as a research subject. Considering that this sector has impact in terms of sustainability, ... -
Las nuevas normas contables de arrendamientos: causas y potenciales efectos económicos
Centro de Estudios Financieros (2017-01)Lease accounting has been controversiAL for decades. The alternative accounting treatments are in between two extreme positions: recognizing assets and liabilities in the balance sheet, or disclosing the information in the ... -
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 ... -
Is Ethical Money Sensitive to Past Returns? The Case of Portfolio Constraints and Persistence in Islamic Funds
Springer Verlag (2017-06)In this paper, we analyze the performance persistence and survivorship bias of Islamic funds. The remarkable growth of these types of ethical funds raises the question of how non-financial attributes, including beliefs and ... -
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 ... -
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 ... -
Microfinance institutions fostering sustainable development
Wiley (2018)The microfinance sector is considered an important contributor to the expansion of formal financial systems. It plays a significant role in sustainable development. Microfinance institutions (MFIs) as key actors in the ... -
Engagement of directors representing institutional investors on environmental disclosure
John Wiley and Sons (2018)This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, ... -
What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees
Wiley (2018)This paper explores whether a board's gender diversity influences the voluntary formation of its board subcommittees. Female board directorship may become a business strategy for firms if it affects the appointment of board ... -
Monitoring, Corporate Performance and Institutional Directors
Wiley (2018)Our main objective is to study the effect of institutional directors on firm performance, distinguishing directors according to whether they maintain business relationships (pressure‐sensitive) or not (pressure‐resistant). ... -
The role of human and social board capital in driving CSR reporting
Elsevier (2018)The objective of this paper is to analyze the effect of the professional, technical and relational background (human and social capital) of outside directors on promoting firm CSR disclosure. Following the Hillman et al. ... -
Las agencias de calificación de la sostenibilidad, impulsoras de la inversión socialmente responsable
Universidad de Deusto (2018)El conjunto de actores de los mercados financieros a nivel mundial están demandando de forma creciente que la información financiera de las empresas se vea integrada con información de carácter ambiental, social y de ...