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Microfinance Institutions Fostering Sustainable Development by Region
(MDPI, 2020)
In the last few years, considerable attention has been paid to microfinance as a relevant
participant in the formal financial system, whose target audience is people who are otherwise at
risk of financial exclusion. In ...
Las agencias de calificación de la sostenibilidad, impulsoras de la inversión socialmente responsable
(Universidad de Deusto, 2018)
El conjunto de actores de los mercados financieros a nivel mundial están demandando
de forma creciente que la información financiera de las empresas se vea integrada con
información de carácter ambiental, social y de ...
Engagement of directors representing institutional investors on environmental disclosure
(John Wiley and Sons, 2018)
This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, ...
¿Contribuyen los cuestionarios online a mejorar el rendimiento en una evaluación sumativa? Una experiencia en el área de Contabilidad
(Asociación Española de Contabilidad y Administración de Empresas - AECA, 2015)
Son muchas las ventajas de los cuestionarios online como herramienta de evaluación.
Pero, como todas las actividades desarrolladas a través de plataformas virtuales, escapan al control del docente, lo que podría reducir ...
Which estimator to measure local governments’ costefficiency? The case of Spanish municipalities
(Springer Verlag, 2019)
WeanalyseoverallcostefficiencyinSpanishlocalgovernmentsduringthecrisisperiod(2008–2015). To this end, we first consider some of the most popular nonparametricmethods to evaluate local government efficiency, data envelopment ...
The role of human and social board capital in driving CSR reporting
(Elsevier, 2018)
The objective of this paper is to analyze the effect of the professional, technical and relational
background (human and social capital) of outside directors on promoting firm CSR disclosure.
Following the Hillman et al. ...
What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees
(Wiley, 2018)
This paper explores whether a board's gender diversity influences the voluntary formation of its board subcommittees. Female board directorship may become a business strategy for firms if it affects the appointment of board ...
Monitoring, Corporate Performance and Institutional Directors
(Wiley, 2018)
Our main objective is to study the effect of institutional directors on firm performance, distinguishing directors according to whether they maintain business relationships (pressure‐sensitive) or not (pressure‐resistant). ...
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
(Wiley, 2019)
Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence ...
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 ...