This study investigates the application by auditor women of a risk premium in Spanish audit firms of SME companies as a … hedging tool. Using econometric models, it has been developed univariate and multivariate analysis over 2,536 observations of … this study suggests the existence of a female risk premium. This premium in fees may exist due to gender differences …

This paper analyzes the relationship between the dividend and debt policies, firm risk and the director’s ownership …. Firstly, the results show that the payment of dividends reduces the risk and the leverage, and increases the ownership …. Secondly, the firm risk presents a negative effect on the debt ratio and on the payment of dividends and a positive …

Capital de Trabajo como un proceso. The Operative Financial Management, is able to carry out the appropriate management of the … improves in the treatment of the terms related with the binomial profitability and risk. The investigation has been based on … the theoretical foundations related with management, management for processes and the Management of the Work Capital, to …