Person:
Fernández Guadaño, Josefina

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First Name
Josefina
Last Name
Fernández Guadaño
URI
https://hdl.handle.net/20.500.14352/74764
Affiliation
Universidad Complutense de Madrid
Faculty / Institute
Ciencias Económicas y Empresariales
Department
Administración Financiera y Contabilidad
Area
Economía Financiera y Contabilidad
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UCM identifierORCIDScopus Author IDWeb of Science ResearcherIDDialnet IDGoogle Scholar ID

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2006 - 200912010 - 20151
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Now showing 1 - 2 of 2
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    Measuring the economic performance of socially responsible companies
    (Journal of Economics and Business, 2015) Fernández Guadaño, Josefina
    This paper presents a one-dimensional exploratory study which compares the socially responsible companies included in the Spanish sustainability index, FTSE4Good Ibex, with the rest of the indices in the IBEX family. The aim is to use different economic variables to establish whether there are differences in economic performance. Parametric testing was used to study whether there are differences between the two types of companies. The results demonstrate that there are no statistically significant differences in economic performance between the two groups. The study confirms that companies with good practices are as profitable as the rest, but it also demonstrates that the economic-financial behaviour is not better as a result of being in the sustainability index.
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    Diferentes consideraciones en torno al capital social de las sociedades cooperativas
    (REVESCO. Revista de Estudios Cooperativos, 2006) Fernández Guadaño, Josefina
    En este trabajo se analizan las distintas consideraciones en torno a la clasificación del Capital Social de la sociedad cooperativa, puesto que, hay posturas encontradas en cuanto a su calificación. En concreto, se estudian el criterio jurídico en el ámbito europeo, nacional y autonómico; el criterio contable nacional e internacional; y el criterio económico-financiero. Todo ello en orden a tratar de superar las discrepancias y plantear el reembolso parcial de las aportaciones de los socios a Capital Social como una alternativa que trata de garantizar el carácter de Patrimonio Neto de la parte no exigible de esas aportaciones sociales con el cumplimiento parcial del principio cooperativo de puertas abiertas de salida.