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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 ...
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 ...
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 ...
Self-regulated learning and the role of ePortfolios in business studies
(Springer US, 2015)
Students’ work in ePortfolios was assessed through a case study supported by observation techniques and eQuestionnaires to gather data from a sample of eighty students over a period of 4 years (20 students per academic ...
Transitioning the agri-food system. Does closeness mean sustainability? how production and shipping strategies impact socially and environmentally. Comparing Spain, South Africa and U.S. citrus fruit productions
(Taylor and Francis, 2022)
Agricultural techniques and orchard management play an important role in food production sustainability and there is an increasing number of research papers that focus on food cradle-to-gate life cycle assessment. In ...
The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return
(MDPI, 2021)
The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of ...
Age Diversity: An Empirical Study in the Board of Directors
(Taylor & Francis, 2015)
This study aims to explore how board age diversity affects corporate performance. This study develops three hypotheses built on the perspective of the upper echelons and Harrison and Klein's (2007 Harrison, D. and K. Klein. ...
¿Reaccionan los analistas de riesgos comerciales de las empresas españolas ante los informes de auditoría calificados?: Un estudio empírico
(Asociación Española de profesores Universitarios de Contabilidad (ADEPUC), 2008)
En este trabajo se presenta un estudio empírico en el que se analiza si los informes de
auditoría aportan información relevante en la evaluación de los riesgos comerciales de las
empresas. Para ello se ha realizado un ...
Las agencias de rating de sostenibilidad y su contribución al desarrollo sostenible: Nuevos retos ante los riesgos globales
(Fundación Acción contra el Hambre, 2021)
Este artículo explora el papel de las agencias de rating de sostenibilidad en el impulso del desarrollo
sostenible. Más específicamente, el artículo analiza los principales retos a los que se enfrentan las agencias
de ...