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Sustainable development in the Spanish region of Valencia and the social responsibility of SMEs. A multi-stakeholder vision on the role of public administrations
(Taylor & Francis, 2010)
The complexity associated with the public and private management of sustainable development is causing the increasing involvement of various European Union governments in issues related to the social responsibility of ...
The impact of the board of directors characteristics on corporate performance and risk-taking before and during the global financial crisis
(Springer-Verlag, 2012-07)
Over recent years, the effectiveness of good corporate governance practices has received considerable attention by the financial literature. In the current global finance crisis, several practitioners, academic and regulators ...
Evaluating local government performance in times of crisis
(Taylor and Francis Group, 2019)
In recent years, Spanish local governments have come under increasing pressure to accommodate severe economic restrictions while maintaining their
provision of local public services. We analyse overall cost efficiency in ...
Sustainable Developement and the Financial System: Society's Perceptions About Socially Responsible Investing
(Wiley, 2012-11)
The debate surrounding the financial needs of investors and the impact on society of investment is considered to be an important research topic due to the growth of socially responsible financial markets. The main objective ...
The effects of the political environment on transparency: evidence from Spanish local governments
(Taylor and Francis Group, 2021)
This article analyzes the evolution of economic and financial transparency in Spanish local governments (LGs) and their determining factors. The main results show that the level of financial disclosure seems to be the ...
On the robustness of persistence in mutual fund performance
(Elsevier, 2016)
This paper analyzes persistence in US equity mutual fund performance over the period 1990–2015. We apply commonly used measures of persistence, which we test using a set of simulated passive funds. In the first stage we ...
Sudden changes in variance and time varying hedge ratios
(Elsevier, 2011-12)
This paper analyzes the influence of sudden changes in the unconditional volatility on the estimation and forecast of volatility and its impact on futures hedging strategies. We employ several multivariate GARCH models to ...
Performance of Ethical Mutual Funds in Spain: Sacrifice or Premium?
(Springer Netherlands, 2008-08)
There is currently much debate in the economic literature about whether ethical investment involves a financial sacrifice or premium. One of the most common methods of testing this compares the financial performance of ...
The decision to present comparative financial statements in a mandatory IFRS adoption setting
(Emerald, 2023-06-01)
Purpose:
This study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative ...
Costs, revenues and performance in Spanish banking:a comparative analysis of pre- and early crisis years
(Taylor and Francis GroupRoutledge, 2016-07-14)
The literature analysing the efficiency of financial institutions has evolved rapidly over the last 20 years. Most research has focused on the input side, analysing either cost, input technical efficiency or input allocative ...