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Teorías sobre coberturas con contratos de futuro
(Universidad Nacional de Colombia. Facultad de Ciencias Económicas, 2009)
En este trabajo se presenta una revisión de las principales teorías sobre cobertura con contratos de futuro y de los distintos métodos de estimación utilizados para determinar el ratio de cobertura óptimo. La aproximación ...
Climate-related prudential regulation tools in the context of sustainable and responsible investment: a systematic review
(Taylor & Francis, 2023)
Several major economies have already committed to achieving a carbon-neutral
economy by 2050, in accordance with the Paris Agreement. The banking system in
all countries has a key role to play in supporting the transition ...
Influencia de la rentabilidad en el proceso de selección en los planes de pensiones en España: un análisis de sensibilidadThe influence of returns on the pension fund selection process in Spain: A sensibility analysis
(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. ...
Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports
(Universidad de los Andes. Facultad de Administración, 2009)
The aim of this study is to examine whether the provision of non-audit services by the incumbent auditor compromises auditor independence in a low litigation risk environment such as in the case of Spain, where the audit ...
Non-simultaneous market timing in mutual funds
(Asian Network for Scientific Information, 2009)
The objective and contribution of this study is to analyse market timing over non-simultaneous periods. This approach considers that decisions on portfolio risk could affect the fund return in subsequent periods and not ...
The non-linear trade-off between return and risk and its determinants
(Elsevier, 2022-04-08)
We estimate a discrete approximation of the risk-return trade-off for the US market by using the whole universe of stocks from July 1963 to September 2017. We find the relationship between return and total risk to be ...
Social Life Cycle Analysis of Textile Industry Impacts for Greater Social Sustainability of Global Supply Chains
(MDPI, 2023)
Solutions will be effective if they are aligned with the problems that they are trying to solve.
This paper studied the most relevant social impacts of the textile industry and how appropriately
textile companies manage ...
Sustainability materiality matrices in doubt: may prioritizations of aspects overestimate environmental performance?
(Taylor & Francis, 2020-07-13)
This study builds on the research gap that arises from the consistency analysis of the GRI-materiality approach with other prioritization approaches. The main objective is to explore to what extent corporate environmental ...
Sustainable development and financial system: Integrating ESG risks through sustainable investment strategies in a climate change context
(Wiley, 2021-10)
Sustainable Investment funds are one of the most appropriate ways for the financial system to contribute to sustainable development. However, the effective contribution of Sustainable Investment funds can vary widely ...
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 ...