Integrating economic, social and environmental dimensions into business dynamics from the stakeholders’ point of view is becoming increasingly important as a strategic business value shared by European institutions. However, corporate social responsibility (CSR) is not a challenge for all...

In the present document it is exposed in an abstract way the models of credit portfolioes CreditMetricsTM, KMV, CreditRisk+, Credit Portfolio View in such a way that they could be calibrated and implemented in financial institutions where the quality and quantity of credit information is scanty,...

This paper analyses the effect of bank relationships on the interest rate and personaland real guarantees borne by a sample of small and medium-sized enterprises in theirindebtedness. The results of this paper indicate that the SMEs that work with fewer financialintermediaries obtain debt at a...

Spanish Abstract: Este trabajo realiza un estudio entorno a la retribución percibida por el Operador de Banca Seguros Vinculados, regulado por la Ley de 26/2006 de 17 de Julio de la mediación de seguros y reaseguros privados. De esta manera, las comisiones del canal bancario proceden de un...

Spanish Abstract: El objetivo del presente estudio es analizar la evolución y desempeño del sistema financiero peruano en los últimos años y el rol de la reputación bancaria en él, tomando como base diversos indicadores tales como el valor de índice Merco y la solvencia financiera. El...

Spanish Abstract:Durante la etapa de emisión de informe, la evaluación cualitativa de las incidencias detectadas en la auditoría, mediante los factores contenidos en la Norma Internacional de Auditoría revisada y reeditada 450, plantea nuevos desafíos y compromisos para los auditores,...

The objective of this report is to analyze whether development banks in Germany, Spain and Brazil have made a strategic counter during the current crisis. The development banks (necessarily consistent with public policy) are a tool that can address the countercyclical strategy that could drive...

First externalities risk due to the size of the companies or the principle that large companies are also at risk of bankruptcy (too big to fail) are examined. The problem is illustrated by a case in which extreme risks with negative consequences for savers and investors are taken. If we...