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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 ...
Integrating multiple ESG investors' preferences into sustainable investment: A fuzzy multicriteria methological approach
(Elsevier, 2017-09)
The integration of environmental, social and governance (ESG) criteria into the evaluation process of assets is a theme that is widely accepted among socially responsible investors. In this process, however, the integration ...
Cost and performance of carbon risk in socially responsible mutual funds
(AIMS Press, 2023)
Investors and other financial actors are attracted by the role of socially responsible (SR)
mutual funds in the transition to a low-carbon economy. In response to the demand for more
information, Morningstar reported the ...
The distribution of index futures realised volatility under seasonality and microstructure noise
(Elsevier, 2020-09-01)
Previous research documents that the distribution of realised volatility appears approximately log-normal. However, formal tests reject normality fairly convincingly, which may indicate intrinsic features in the intraday ...
Improving and measuring transparency in NGOs: A disclosure index for activities and projects
(Wiley, 2017)
Nongovernmental organizations (NGOs) are establishednot with the aim of making profits but rather to providesocial values by implementing different projects andactivities. Transmitting complete information about theseprojects ...
Investing in mutual funds: the determinants of implied and actual net cash flows
(Taylor & Francis, 2017)
Estimating the fund investors’ demand plays an important role in the mutual fund management. In this line, mutual fund demand can be measured as the total net cash flows experienced by the fund during a period. Due to a ...
Política presupuestaria y elecciones
(Órganos Autonómicos de Control Externo, 2013-07)
El carácter cíclico de las elecciones ha originado el estudio del efecto que esta periodicidad puede ejercer sobre la política fiscal de los gobiernos, surgiendo
así el análisis del Ciclo Político Presupuestario (CPP). ...
Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions
(SAGE Publications, 2019)
The influence of different national contexts, including the effects of cultural environments,
on corporate environmental disclosure practices has yet to be properly addressed in the
literature. The purpose of this research ...
Risk information disclosure and its impact on analyst forecast accuracy
(ProQuest, 2020-07)
This paper aims to analyse the influence of risk information disclosure on the accuracy of financial analysts’ earnings forecasts for the
Spanish stock market. To do this, we performed a regression analysis with panel ...
Environmental conditions, fund characteristics, and Islamic orientation: An analysis of mutual fund performance for the MENA region
(Elsevier, 2016-12)
Islamic funds are increasingly seen as an alternative to conventional funds, in part due to the growing prominence of Islamic finance. In contrast to most previous literature, this paper focuses on the countries of the ...