Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad最新文献_第2页

The importance of domestic equity pension funds on stock market 国内股票型养老基金对股市的重要性

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2017-04-03 DOI: 10.1080/02102412.2016.1265709

Mercedes Alda García, Isabel Marco Sanjuán

引用次数: 5

Patrones de investigación en contabilidad de los profesores con éxito académico 学术上成功的教师会计研究模式

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2017-02-15 DOI: 10.1080/02102412.2017.1287462

José Luis Arquero Montaño, S. Cardoso, Joaquina Laffarga Briones

引用次数: 3

Programme efficiency analysis in Spanish foundation sector 西班牙基金会部门方案效率分析

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2016-11-21 DOI: 10.1080/02102412.2016.1267452

Carmen Martínez Franco, Isidoro Guzmán Raja

{"title":"Programme efficiency analysis in Spanish foundation sector","authors":"Carmen Martínez Franco, Isidoro Guzmán Raja","doi":"10.1080/02102412.2016.1267452","DOIUrl":"https://doi.org/10.1080/02102412.2016.1267452","url":null,"abstract":"ABSTRACT This paper evaluates the performance of the foundation sector in Spain by applying the non-parametric technique of Data Envelopment Analysis (DEA), proposed by Charnes, Cooper, and Rhodes (1978) and Banker, Charnes, and Cooper (1984). The study is based on a sample of 172 Spanish foundations, framed inside the sub-sectors of care and educational–cultural foundations, both of them relevant in the national foundation sector. In order to measure the performance of these kind of non-profit organisations, we designed a model based on the economic and financial information obtained from the annual accounts for the period 2008–2010. We classified the sample according to the different types of foundations and applied the technique known as programme decomposition approach (Charnes, Cooper, & Rhodes, 1981) to determine which foundational model achieves a better management performance. Subsequently, the work was completed with the two-stage DEA analysis to evaluate the main factors that determine the management performance of these entities for the period of study.","PeriodicalId":45271,"journal":{"name":"Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad","volume":"46 1","pages":"409 - 430"},"PeriodicalIF":1.0,"publicationDate":"2016-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/02102412.2016.1267452","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59173690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

How do organisational learning and knowledge application improve organisational performance in financial advisory services? 组织学习和知识应用如何改善财务咨询服务的组织绩效?

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2016-10-01 DOI: 10.1080/02102412.2016.1226008

José Miguel Rodríguez Antón, Alejandro Buján Pérez, Luis Rubio Andrada

{"title":"How do organisational learning and knowledge application improve organisational performance in financial advisory services?","authors":"José Miguel Rodríguez Antón, Alejandro Buján Pérez, Luis Rubio Andrada","doi":"10.1080/02102412.2016.1226008","DOIUrl":"https://doi.org/10.1080/02102412.2016.1226008","url":null,"abstract":"ABSTRACT This paper aims to determine, through a model that integrates the different study approaches observed in the literature, how organisational learning – via learning orientation (LO) and the organisational learning process (OLP) – and knowledge application (KA) improve organisational performance in financial advisory services. Previous research has already tested how each construct, considered individually, positively influences organisational performance. An integrated model that includes all the constructs would reveal whether they have a direct effect on organisational performance or not. Structural equation modelling is used to analyse how the constructs of the model interact among them and the testing of hypotheses, with a sample of 349 financial advisors. Results show KA as the construct directly connected to organisational performance, while LO and the OLP only affect performance indirectly through their interaction with KA. Furthermore, this study supports the bet made by those organisations truly involved in learning and KA, most significantly in the latter.","PeriodicalId":45271,"journal":{"name":"Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad","volume":"45 1","pages":"415 - 439"},"PeriodicalIF":1.0,"publicationDate":"2016-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/02102412.2016.1226008","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59173559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Costs, revenues and performance in Spanish banking: a comparative analysis of pre- and early crisis years 西班牙银行业的成本、收入和业绩:危机前和危机初期的比较分析

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2016-07-02 DOI: 10.1080/02102412.2016.1193971

Diego Prior, Emili Tortosa‐Ausina, M. García-Alcober, Manuel Illueca

引用次数: 5

Aspectos del ADR no patrocinado: el caso de España 非赞助ADR方面:以西班牙为例

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2016-04-02 DOI: 10.1080/02102412.2015.1134758

C. G. García Martín, Begoña Herrero Piqueras, Ana María Ibáñez Escribano

引用次数: 0

Divulgación de información social y medioambiental: un análisis de los patrones de comportamiento de empresas europeas cotizadas desde la teoría neo-institucional 社会与环境信息披露:新制度理论下欧洲上市公司行为模式分析

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2016-04-02 DOI: 10.1080/02102412.2016.1140393

Nagore Aranguren Gómez

{"title":"Divulgación de información social y medioambiental: un análisis de los patrones de comportamiento de empresas europeas cotizadas desde la teoría neo-institucional","authors":"Nagore Aranguren Gómez","doi":"10.1080/02102412.2016.1140393","DOIUrl":"https://doi.org/10.1080/02102412.2016.1140393","url":null,"abstract":"RESUMEN A pesar de la amplia investigación en materia de responsabilidad social corporativa (RSC) existe una laguna en la literatura en lo que a las presiones institucionales que determinan la revelación de información sobre RSC en sus diferentes aspectos respecta. Con el fin de contribuir a la literatura previa a este respecto el presente trabajo analiza el efecto del país, medido a través del sistema legal y de la dimensión cultural de aversión a la incertidumbre, y del sector en el reporting sobre RSC de grandes empresas cotizadas de Alemania, España y Reino Unido. Los resultados, basados en el análisis de contenido de los informes anuales y de RSC, son coherentes con la teoría neo-institucional. Las empresas del Reino Unido publican más informes sobre RSC y más informes verificados y revelan más información sobre Comunidad y Ética. Las empresas de Alemania y España muestran patrones similares en algunos de los elementos. Además, se evidencia la influencia de diferentes presiones institucionales en las diferentes categorías. Las presiones a nivel de la sociedad, medidas a través del sistema legal y la aversión a la incertidumbre, resultan determinantes en la revelación de información sobre Comunidad y Ética, no así, en las categorías de Empleados, Medio Ambiente y Consumidores y productos en las que las presiones a nivel del campo organizacional, medidas a través del sector, parecen anular el efecto del país.","PeriodicalId":45271,"journal":{"name":"Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad","volume":"45 1","pages":"199 - 230"},"PeriodicalIF":1.0,"publicationDate":"2016-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/02102412.2016.1140393","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59173468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

“Barreras de entrada, concentración y competitividad en el mercado de auditoría español” “西班牙审计市场的进入壁垒、集中度和竞争力”

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2016-01-02 DOI: 10.1080/02102412.2015.1092232

Emiliano Ruiz Barbadillo, Paula Rodríguez Castro, Estíbaliz Biedma López

{"title":"“Barreras de entrada, concentración y competitividad en el mercado de auditoría español”","authors":"Emiliano Ruiz Barbadillo, Paula Rodríguez Castro, Estíbaliz Biedma López","doi":"10.1080/02102412.2015.1092232","DOIUrl":"https://doi.org/10.1080/02102412.2015.1092232","url":null,"abstract":"Resumen Las instituciones reguladoras del mercado de auditoría y buena parte de la profesión han expresado su preocupación porque la elevada concentración en torno a las cuatro grandes firmas y las fuertes barreras de entrada afecten negativamente al nivel de competencia del mercado. Este trabajo es pionero en aportar evidencia de la dinámica de la competencia en el mercado de auditoría español a través del uso de medidas de movilidad, y analizar la relación de las barreras de entrada y el nivel de concentración del mercado con la competitividad del mismo. Nuestros resultados ponen de manifiesto que pese a la reducción del número de firmas de auditoría, existe una fuerte dinámica competitiva entre ellas. Asimismo, encontramos que son las barreras de entrada las que ejercen una influencia negativa en el nivel competitivo, y contrariamente a las preocupaciones de los organismos reguladores de la competencia, el nivel de concentración no resulta significativo.","PeriodicalId":45271,"journal":{"name":"Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad","volume":"45 1","pages":"133 - 92"},"PeriodicalIF":1.0,"publicationDate":"2016-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/02102412.2015.1092232","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59173845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Banking failure prediction: a boosting classification tree approach 银行倒闭预测:一种增强分类树方法

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2016-01-02 DOI: 10.1080/02102412.2015.1118903

Alexandre Momparler, Pedro Carmona, Francisco José Climent Diranzo

{"title":"Banking failure prediction: a boosting classification tree approach","authors":"Alexandre Momparler, Pedro Carmona, Francisco José Climent Diranzo","doi":"10.1080/02102412.2015.1118903","DOIUrl":"https://doi.org/10.1080/02102412.2015.1118903","url":null,"abstract":"ABSTRACT The recent financial crisis shows that failure of some financial institutions can cause other banks to fail and ultimately cause damage to the financial system worldwide. Eurozone banks that experienced either liquidity or solvency problems during the financial markets turmoil were bailed out by their national governments with the financial support and supervision of the European Union. This paper applies the boosted classification tree methodology to predict failure in the banking sector and identifies four key scorecard variables that are worth tracking closely in order to anticipate and prevent bank financial distress. The data used in this study comprises 2006–2012 annual series of 25 financial ratios of 155 banks in the Eurozone. The findings indicate that the greater the size and the higher the income from non-operating items and net loans to deposits, the more likely is bank failure; conversely, the higher the Interbank ratio the lower the chances of bank financial distress. For the sake of their own financial soundness, banks should fund lending activities through clients’ deposits and should avoid relying excessively on non-recurring sources of income.","PeriodicalId":45271,"journal":{"name":"Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad","volume":"45 1","pages":"63 - 91"},"PeriodicalIF":1.0,"publicationDate":"2016-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/02102412.2015.1118903","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59173887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

Integración proporcional vs método de la participación: análisis de valoración y capacidad predictiva 比例整合与参与法:评估分析与预测能力

IF 1 4区管理学

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2015-06-16 DOI: 10.1080/02102412.2015.1051906

Mónica Espinosa Blasco, Raúl Íñiguez Sánchez, Francisco Poveda Fuentes

{"title":"Integración proporcional vs método de la participación: análisis de valoración y capacidad predictiva","authors":"Mónica Espinosa Blasco, Raúl Íñiguez Sánchez, Francisco Poveda Fuentes","doi":"10.1080/02102412.2015.1051906","DOIUrl":"https://doi.org/10.1080/02102412.2015.1051906","url":null,"abstract":"La sustitucion de la NIC 31 por la NIIF 11, que ha entrado en vigor el 1 de enero de 2013, implica un cambio sustancial en cuanto al metodo permitido para consolidar las empresas multigrupo. Desaparece la posibilidad de optar por el metodo de integracion proporcional o metodo de la participacion quedando este ultimo como unica alternativa. En este contexto, nos planteamos como afecta tal cambio a la calidad de la informacion contable de las empresas participes en empresas multigrupo. A partir del metodo de elegido por cada empresa espanola en el periodo 2005–2010, se analiza cual de los dos procedimientos refleja mejor la imagen fiel de la empresa, conduce a mayor relevancia de la informacion contable y logra mejores predicciones de beneficios. Los resultados obtenidos sugieren que ambos metodos muestran similar capacidad predictiva y valorativa. Por tanto, no existe suficiente evidencia que apoye una mayor utilidad del metodo de integracion proporcional.","PeriodicalId":45271,"journal":{"name":"Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad","volume":"44 1","pages":"352-385"},"PeriodicalIF":1.0,"publicationDate":"2015-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/02102412.2015.1051906","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59173796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1