Listar Artículos de revista INARBE - INARBE aldizkari artikuluak por autor UPNA "Abinzano Guillén, María Isabel"
Mostrando ítems 1-13 de 13
-
Bad company. The indirect effect of differences in corporate governance in the pension plan industry
Abinzano Guillén, María Isabel
; Muga Caperos, Luis Fernando ; Santamaría Aquilué, Rafael (Elsevier, 2017)
Artículo / Artikulua 
This paper analyses the role played by pension plan governance structure and how it impacts on plan fees and plan performance. The results clearly show that fees decrease significantly and performance improves when pension ... -
Dimensión económica y dimensión social de la empresa social: ¿cómo influye la concreción de los fines fundacionales?
Abinzano Guillén, María Isabel ; González Álvarez, Karen; Zabaleta Arregui, Idoia (Universidad Complutense de Madrid, 2023)
Artículo / Artikulua
Las empresas sociales fijan como objetivo primordial la consecución de impactos sociales garantizando al mismo tiempo la consecución de beneficios económicos y una adecuada gestión. Este enfoque tridimensional (económico, ... -
Does family ownership always reduce default risk?
Abinzano Guillén, María Isabel ; Corredor Casado, María Pilar ; Martínez García, Beatriz (WileyAccounting and Finance Association of Australia and New Zealand, 2021)
Artículo / Artikulua
This paper analyses the effect of family ownership on the outcome of the firm’s risk‐taking activities, measured by the company’s default risk. We show that family ownership reduces the probability of default, which is ... -
Duty calls: prediction of failure in reorganization processes
Abinzano Guillén, María Isabel ; Bonilla Acosta, Harold; Muga Caperos, Luis Fernando (Emerald, 2023)
Artículo / Artikulua
Purpose – Using data from business reorganization processes under Act 1116 of 2006 in Colombia during the period 2008 to 2018, a model for predicting the success of these processes is proposed. The paper aims to validate ... -
The effect of a switch of management company on pension plan fees
Abinzano Guillén, María Isabel ; Muga Caperos, Luis Fernando ; Santamaría Aquilué, Rafael (Routledge, 2021)
Artículo / Artikulua
The impact of a switch of management company on pension plan fees is analysed by comparing the effects on employer-sponsored versus individual defined-contribution private pension plans in Spain. This framework is ideal ... -
Hidden power of trading activity: the FLB in tennis betting exchanges
Abinzano Guillén, María Isabel ; Muga Caperos, Luis Fernando ; Santamaría Aquilué, Rafael (SAGE Publications, 2017)
Artículo / Artikulua
This paper examines the impact of trading activity on the Favourite-Longshot Bias (FLB) in tennis Betting Exchanges, using direct measures such as betting volume, average bet and standard deviation of the odds. According ... -
Lagged accuracy in credit-risk measures
Abinzano Guillén, María Isabel ; González Urteaga, Ana ; Muga Caperos, Luis Fernando ; Sánchez Alegría, Santiago (Elsevier, 2022)
Artículo / Artikulua
This paper analyzes the magnitude (accuracy) and length (time) of the lag in the incorporation of new information in different measures of credit risk. The results, for US firms, show a lag for Altman’s Z accounting measure ... -
Measuring credit risk in family firms
Abinzano Guillén, María Isabel ; Corredor Casado, María Pilar ; Martínez García, Beatriz (SAGE, 2020)
Artículo / Artikulua
This article attempts to identify the default risk measure which best reflects the idiosyncratic context of public family firms. Seven accounting- and market-based measures are compared over a sample of 981 US family and ... -
Performance of default-risk measures: the sample matters
Abinzano Guillén, María Isabel ; González Urteaga, Ana ; Muga Caperos, Luis Fernando ; Sánchez Alegría, Santiago (Elsevier, 2020)
Artículo / Artikulua
This paper examines the predictive power of the main default-risk measures used by both academics and practitioners, including accounting measures, market-price-based measures and the credit rating. Given that some measures ... -
Prediction of failure in reorganization agreements under Colombia's Corporate Insolvency Act
Abinzano Guillén, María Isabel ; Bonilla Acosta, Harold; Muga Caperos, Luis Fernando (Emerald, 2023)
Artículo / Artikulua
Purpose – The aim of this paper is to provide an overview of the impact of the implementation of Colombian Corporate Insolvency Act 1116 of 2006 in the period 2008–2018 and to assess the relevance of a broad set of financial ... -
The role of small bettors in price formation in betting exchanges
Abinzano Guillén, María Isabel ; Muga Caperos, Luis Fernando ; Santamaría Aquilué, Rafael (Routledge, 2020)
Artículo / Artikulua
The presence of small bettors in betting exchanges generates mispricing, which can lead to exploitation by informed traders or result in permanent price deviations. This paper shows that mispricing from this source is also ... -
Sovereign debt holdings and banks’ credit risk: evidence from the Eurozone
Abinzano Guillén, María Isabel ; Corredor Casado, María Pilar ; Mansilla Fernández, José Manuel (Elsevier, 2021)
Artículo / Artikulua
This paper investigates the direct effect of sovereign debt holding on banks’ credit risk. Using individual Eurozone listed banks’ information, we find that holding sovereign debt improves the level of banks’ credit risk, ... -
Women in power with power: the influence of meaningful board representation on default risk
Abinzano Guillén, María Isabel ; Martínez García, Beatriz ; Poletti Hughes, Jannine (Elsevier, 2023)
Artículo / Artikulua
This paper examines the relationship between the presence of female board members and firms' corporate default risk. We find an inverted “U-shaped” relationship for a sample of 917 firms in 19 emerging markets for the ...
