Results 61 to 70 of about 58,817,047 (207)

La reforma de la fiscalidad de los planes de pensiones [PDF]

open access: yes, 2021
El presente Trabajo tiene por objeto el análisis de la regulación de los sistemas de previsión social, en especial los planes de pensiones, y su fiscalidad en la legislación española.
Rueda Ortín, Carlos   +1 more
core  

The limits of retirement social protection Los límites de la protección social en materia de jubilación

open access: yesEstudos de Sociologia, 2010
This article presents an analysis of options and alternatives related to retirement in Spain during a global economic crisis. By dealing with qualitative and quantitative data we formulate answers to prior questions related to retirement social ...
Noelia Morales Romo
doaj  

El arquitecto académico a finales del siglo XVIII

open access: yesEspacio, Tiempo y Forma. Serie VII, Historia del Arte, 1997
Estudio sobre el arquitecto español durante los años finales del siglo xviii: su formación en la Academia madrileña, libros empleados en ella, las pensiones en Roma y los examenes de los distintos profesionales de la arquitectura. También se analizan la
José Enrique García Melero
doaj   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan   +2 more
wiley   +1 more source

REGÍMEN FISCAL DEL PATRIMONIO PROTEGIDO DE LOS DISCAPACITADOS

open access: yesCrónica Tributaria, 2005
CONCEPTO Y NATURALEZA DEL PATRIMONIO PROTEGIDO. RÉGIMEN TRIBUTARIO DEL PATRIMONIO PROTEGIDO DE LOS DISCAPACITADOS: Tratamiento de las aportaciones recibidas por el titular del patrimonio protegido.
Joaquín Pérez Huete
doaj  

Sustainability as a Defensive Strategy: ESG, Risk Exposure, and Returns in US Stocks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We analyzed the relationship between environmental, social, and governance (ESG) metrics, financial risk, and expected returns in the US stock market, using data from S&P 500 companies over the period from 2007 to 2022 using aggregate ESG scores from Refinitiv (LSEG).
Gabriel da Rosa Janone   +2 more
wiley   +1 more source

Firm‐Level Climate Risk and Stock Price Crash: Does Investor Attention or Sentiment Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study moves beyond traditional crash‐risk channels focused on managerial bad‐news hoarding to examine how firm‐level climate risk translates into stock price crashes through investor behaviour. Using a novel text‐based measure of climate exposure extracted from earnings call transcripts, we capture firm‐specific regulatory, physical and ...
Hoa Phan   +4 more
wiley   +1 more source

Los planes de pensiones individuales: razón de ser y elementos esenciales

open access: yes, 2007
La eventual crisis financiera de los sistemas públicos de pensiones basados en el sistema de reparto ha llevado a los diferentes Gobiernos de los países de nuestro entorno a emprender reformas urgentes y diversas medidas encaminadas a la sostenibilidad ...
Blasco López, María Francisca   +1 more
core  

Home - About - Disclaimer - Privacy