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Performance of default-risk measures: the sample matters
(Elsevier, 2020)
info:eu-repo/semantics/article,
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 ...
Dimensión económica y dimensión social de la empresa social: ¿cómo influye la concreción de los fines fundacionales?
(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, ...
Women in power with power: the influence of meaningful board representation on default risk
(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 ...
The effect of a switch of management company on pension plan fees
(Routledge, 2021)
info:eu-repo/semantics/article,
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 ...
Does family ownership always reduce default risk?
(WileyAccounting and Finance Association of Australia and New Zealand, 2021)
info:eu-repo/semantics/article,
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 ...
Sovereign debt holdings and banks’ credit risk: evidence from the Eurozone
(Elsevier, 2021)
info:eu-repo/semantics/article,
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, ...
Can tax regulations moderate revenue diversification and reduce financial distress in nonprofit organizations?
(Wiley, 2022)
Artículo / Artikulua,
As a result of policies to reduce public deficit, nonprofit organizations have been forced to turn to charitable donations in order to diversify their revenue structure and thus reduce their levels of financial distress. ...
Measuring credit risk in family firms
(SAGE, 2020)
info:eu-repo/semantics/article,
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 ...