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Materiality Analysis for CSR Reporting in Spanish SMEs
(International School for Social and Business Studies, 2013)
Most corporate social responsibility (CSR) standards have not been designed
to be implemented in small and medium sized enterprises (SMEs). Given
that 99% of Spanish companies are SMEs, this study aims to propose ...
On management risk and price in the mutual fund industry: style and performance distribution analysis
(Palgrave Macmillan, 2021-06-01)
This study shows how investing in mutual funds involves an additional risk, which we call management risk as a consequence of the uncertainty in the results of active management. To address this issue, we analyze a sample ...
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, ...
Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
(John Wiley and Sons, 2020-06)
Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder's needs and demands. In this research, we aim to examine whether ...
Does Perceived Corruption Converge? International Evidence
(De Gruyter, 2022-03-17)
This article analyses the evolution over time of perceived corruption for a large set of countries worldwide. To proxy corruption, we use the recently proposed Bayesian Corruption Index (Standaert, S. (2015). Divining the ...
Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence
(Wiley, 2020-01-06)
This study primarily purposes to empirically examine the impact of stakeholder engagement mechanism in the form of professional shareholders on the corporate social responsibility (hereafter CSR) disclosure and how 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 ...
The role of representatives of dominant shareholders with the sustainable development through corporate social responsibility matters
(Wiley, 2018)
In this paper, we analyse the effect that directors representing controlling shareholders have
on corporate social responsibility (CSR) matters since these investors are the core
shareholders in civil law countries, given ...
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 ...
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, ...