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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 ...
Market must be defended: The role of counter-espionage policy in protecting domestic market welfare
(Elsevier, 2022-01-08)
Governments of advanced economies are extremely concerned about the illicit acquisition of information on critical technologies employed by their industries, and countering this economic espionage is
quickly becoming one ...
Using ePortfolios to Encourage Responsible Feedback
(Laureate Education Inc, 2015-09)
This article aims to look at the value that ePortfolios can add to business studies,
specifically in the financial field. In order to answer the question, Do ePortfolios contribute to the
development and enhancement of ...
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 ...
Measuring the hedging effectiveness of index futures contracts: Do dynamic models outperform static models? A regime-switching approach
(2015-07-06)
This paper estimates linear and non-linear GARCH models to find optimal hedge ratios
with futures contracts for some of the main European stock indexes. By introducing
non-linearities through a regime-switching ...
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 ...
The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
(Emerald, 2008)
Purpose – This paper examines the impact of the new, revised International Standard on
Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’
reports.
Design/methodology/approach – ...
Evaluating sustainability in organisations with a fuzzy logic approach
(Emerald, 2008)
Purpose - To determine whether the organisations more strategically committed to its stakeholders present
better social and financial performance and, based on this relationship, know the state of the art of the
Spanish ...
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. ...