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More and more Chinese investors are investing in mutual funds linked to a specific United Nations sustainable development goal (UN-SDG) supporting themes such as good health and wellbeing (healthcare mutual funds), affordable and clean energy (renewable energy mutual funds), innovation (technology mutual funds), responsible consumption and production (ethical mutual funds), or life on land (natural resources mutual funds) with the aim to increase their wealth. Therefore, it is important to analyse the financial performance of SDG-themed mutual funds in China. This study is the first in examining whether Chinese mutual funds investing in a specific sector related to the UN-SDGs can beat the domestic-market index diversified across industries. High financial performance would attract more investors and allow firms to capture private financial resources to develop innovative projects that contribute to achieving the SDGs. To this end, this study analyses a sample of 111 Chinese SDG-themed equity mutual funds over the 2009-2019 period, applying several financial performance measures from Jensen's model, Fama and French's model, and Carhart's model. Furthermore, it compares the financial performance of different categories by implementing Student's t-parametric tests for the independent samples and the Mann-Whitney U non-parametric tests for the independent samples. The results indicate that the Carhart's model is superior in explaining mutual fund financial performance than the other two models. In general, SDG-themed mutual funds achieve a similar financial performance to that of the market benchmarks; and these results are robust to several asset pricing models. The results also show that the energy mutual funds significantly underperform the biotechnology, healthcare, agribusiness, technology, and ethical mutual funds in China. Contrastingly, the healthcare mutual funds are shown to outperform the energy, technology, and ethical mutual funds, while other categories exhibit similar financial performances. Furthermore, we find that SDG-themed mutual funds investing in the China geographical market perform like those investing in the global and the United States geographical markets. In conclusion, most SDG-themed mutual funds achieve risk-adjusted returns that are not significantly different from the market benchmarks. Therefore, those who invest in SDG-themed mutual funds could achieve good long-term financial performance while satisfying their non-financial preferences.
Carmen-Pilar Martí-Ballester. Analysing the financial performance of sustainable development goals-themed mutual funds in China. Sustainable Production and Consumption 2021, 27, 858 -872.
AMA StyleCarmen-Pilar Martí-Ballester. Analysing the financial performance of sustainable development goals-themed mutual funds in China. Sustainable Production and Consumption. 2021; 27 ():858-872.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester. 2021. "Analysing the financial performance of sustainable development goals-themed mutual funds in China." Sustainable Production and Consumption 27, no. : 858-872.
We conduct the first comparative analysis of the financial performance of global water mutual funds with conventional, ecology and natural resources mutual funds. Based on a unique sample of 88 water, 198 ecology, 370 natural resources, and 7,437 conventional mutual funds covering the 2008–2017 period, we contrast the financial performance of these four different fund types. On average, water mutual funds perform comparably to conventional mutual funds and outperform ecology and natural resources funds. The performance dynamics is linked to the state of the economy, such that the outperformance by water mutual funds is not observed when markets are bearish. Overall, fund risk‐adjusted performance is predominantly driven by investor activity, especially with regards to their perception of environmental regulatory risk profiles of funds' constituents.
Gbenga Ibikunle; Carmen‐Pilar Martí‐Ballester. Can water mutual funds aid sustainable development? International Journal of Finance & Economics 2020, 1 .
AMA StyleGbenga Ibikunle, Carmen‐Pilar Martí‐Ballester. Can water mutual funds aid sustainable development? International Journal of Finance & Economics. 2020; ():1.
Chicago/Turabian StyleGbenga Ibikunle; Carmen‐Pilar Martí‐Ballester. 2020. "Can water mutual funds aid sustainable development?" International Journal of Finance & Economics , no. : 1.
Mutual fund investors could contribute to sustainable development by encouraging fund managers to channel their savings into the funding of sustainable energy projects adopted by firms. This study examines whether renewable‐energy investors take into account financial and/or nonfinancial factors when making the decision to invest in a specific fund, comparing their investment behavior with that of black‐energy and conventional investors. To this end, we have gathered information about 4,368 mutual funds (76 renewable‐energy funds, 109 black‐energy funds, and 4,183 conventional mutual funds) from January 2007 to December 2017. For this sample, we adopt a panel‐data approach with Petersen's standard errors clustered by fund and year. Our results indicate that renewable‐energy fund investors are less sensitive to past financial performance than are black‐energy and conventional fund investors, indicating that the former derive their utility from nonfinancial attributes whereas black‐energy investors derive their utility from a conditional multiattribute and conventional fund investors derive their utility from financial attributes.
Carmen‐Pilar Marti‐Ballester. Examining the behavior of renewable‐energy fund investors. Business Strategy and the Environment 2020, 29, 2624 -2634.
AMA StyleCarmen‐Pilar Marti‐Ballester. Examining the behavior of renewable‐energy fund investors. Business Strategy and the Environment. 2020; 29 (6):2624-2634.
Chicago/Turabian StyleCarmen‐Pilar Marti‐Ballester. 2020. "Examining the behavior of renewable‐energy fund investors." Business Strategy and the Environment 29, no. 6: 2624-2634.
Measures favoring healthy lives among populations around the world are essential to reduce social inequalities. Mutual funds could play an important role funding these measures if they are able to attract socially concerned investors by improving their wealth. This study analyzes the financial performance of mutual funds focused on the biotechnology and healthcare sectors related to UN sustainable development goal 3 (SDG 3), comparing their risk-adjusted return with that achieved by conventional mutual funds. This study implements Carhart’s multifactor model and Bollen and Busse’s timing multifactor model on a sample of 34 biotechnology and 178 healthcare mutual funds and 4352 conventional mutual funds. The results show that biotechnology and healthcare mutual funds perform similarly, while both of them outperform conventional mutual funds. This outperformance of biotechnology and healthcare funds is driven by the superior stock-picking skills of their managers with regards to those of conventional fund managers, while managers of biotechnology, healthcare, and conventional mutual funds present similar poor market timing ability. Mutual funds specialized in biotechnology and healthcare sectors related to sustainable development goal 3 (SDG 3) outperform conventional mutual funds.
Carmen-Pilar Martí-Ballester. Financial Performance of SDG Mutual Funds Focused on Biotechnology and Healthcare Sectors. Sustainability 2020, 12, 2032 .
AMA StyleCarmen-Pilar Martí-Ballester. Financial Performance of SDG Mutual Funds Focused on Biotechnology and Healthcare Sectors. Sustainability. 2020; 12 (5):2032.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester. 2020. "Financial Performance of SDG Mutual Funds Focused on Biotechnology and Healthcare Sectors." Sustainability 12, no. 5: 2032.
This study assessed how students’ perceptions of online quizzes and the use of three electronic devices to solve them affected their performance. A sample of 208 students enrolled in an introductory accounting course at the Universitat Autònoma de Barcelona completed online quizzes as part of their evaluation and filled in a questionnaire on their perceptions of such quizzes and the electronic devices they used to do them on. Their scores were collected both for the online quizzes and their examinations, and the data were then analysed using a partial least square structural equation model. Findings suggest that a positive perception of online quizzes positively affected students’ examination scores, but not their scores for the online quizzes. The findings also indicate that, while positive perceptions of computers and tablet PCs for doing online quizzes did not affect students’ examination scores, those who reported positive perceptions of the use of mobile phones for online quizzes obtained significantly lower examination scores than their peers. Finally, perception of the use of any electronic device did not affect students’ scores for online quizzes. Implications for instructors, faculty administrators, and students are provided based on the results.
Fabrizio Di Meo; Carmen-Pilar Martí-Ballester. Effects of the perceptions of online quizzes and electronic devices on student performance. Australasian Journal of Educational Technology 2020, 1 .
AMA StyleFabrizio Di Meo, Carmen-Pilar Martí-Ballester. Effects of the perceptions of online quizzes and electronic devices on student performance. Australasian Journal of Educational Technology. 2020; ():1.
Chicago/Turabian StyleFabrizio Di Meo; Carmen-Pilar Martí-Ballester. 2020. "Effects of the perceptions of online quizzes and electronic devices on student performance." Australasian Journal of Educational Technology , no. : 1.
The purpose of this paper is to compare the performance of mutual funds —pension plans— whose managers simultaneously manage the assets belonging to pension plans —mutual funds— with that achieved by mutual funds —pension plans— whose managers only manage the assets belonging to mutual funds —pension plans—. To do this, we present a sample consisting of data corresponding to 115 Spanish equity pension plans and 336 Spanish equity mutual funds in relation to such aspects as risk-adjusted return, management and custodial fees, asset size, creation date, number of participants, name of the asset management companies for the period between February 2007 and June 2011. On this data, we propose a model using the bootstrap technique. The results obtained show no significant relationship between side-by-side management and financial performance in the mutual fund and pension plan industries. Therefore, we do not find evidence that pension plan investors are being exploited.
Carmen Pilar Martí Ballester. Does Concurrent Management of Mutual Funds and Pension Plans Create Conflicts of Interest? Ensayos de Economía 2020, 30, 53 -77.
AMA StyleCarmen Pilar Martí Ballester. Does Concurrent Management of Mutual Funds and Pension Plans Create Conflicts of Interest? Ensayos de Economía. 2020; 30 (56):53-77.
Chicago/Turabian StyleCarmen Pilar Martí Ballester. 2020. "Does Concurrent Management of Mutual Funds and Pension Plans Create Conflicts of Interest?" Ensayos de Economía 30, no. 56: 53-77.
The main aim of this study is to examine the financial performance achieved by pension funds that invest in one of the sectors related to sustainable investment goals such as agribusiness, healthcare, energy, infrastructure, technology, and natural resources or in several sectors that have adopted environmental (green) or ethical criteria. This study employs both Carhart and Bollen and Busse models on a sample of 1,546 pension funds commercialized around the world from January 2007 to December 2018. The results indicate that some pension funds investing in one specific sector involved in the sustainable development goals are able to beat the market and conventional pension funds. Concretely, using conditional and unconditional Carhart models, it was found that the technology-related pension fund category achieves the largest mean risk-adjusted return, while the energy-related pension fund category obtains the lowest mean risk-adjusted return, indicating that restricting the investment universe does not reduce the risk-adjusted return. The source of this financial performance mainly comes from the successful stock-picking abilities shown by managers specialized in the technology sector and the poor selectivity skills shown by managers specialized in the energy sector, which indicate that investment opportunities differ among sustainable development goal-related sectors.
C. P. Martí-Ballester. Examining the financial performance of pension funds focused on sectors related to sustainable development goals. International Journal of Sustainable Development & World Ecology 2019, 27, 179 -191.
AMA StyleC. P. Martí-Ballester. Examining the financial performance of pension funds focused on sectors related to sustainable development goals. International Journal of Sustainable Development & World Ecology. 2019; 27 (2):179-191.
Chicago/Turabian StyleC. P. Martí-Ballester. 2019. "Examining the financial performance of pension funds focused on sectors related to sustainable development goals." International Journal of Sustainable Development & World Ecology 27, no. 2: 179-191.
Economic growth and development around the world are leading to increasing worldwide demand for energy, whose production still mainly comes from fossil fuels generating large amounts of greenhouse gas emissions, which contribute to global warming and climate change. To mitigate climate change, the European Union implemented an energy policy strategy that encourages firms to implement sustainable energy systems. This could generate investment opportunities in energy efficiency and renewable energy projects around the world for European mutual funds. Therefore, the main aim of this paper is to analyze the financial performance of energy and renewable energy mutual funds using conditional and unconditional models. To this end, we have a sample of 4496 mutual funds commercialized in Europe in the period 2007–2018. Our results indicate that renewable energy mutual funds perform similarly to the market using conditional models. However, they underperform their conventional peers using a specialized market benchmark, reaching similar performance to black energy funds. While the total expense ratio negatively affects renewable energy financial performance, other fund characteristics, such as size or Socially Responsible Investing (SRI) certification, do not affect it.
Carmen-Pilar Martí-Ballester. Do European renewable energy mutual funds foster the transition to a low-carbon economy? Renewable Energy 2019, 143, 1299 -1309.
AMA StyleCarmen-Pilar Martí-Ballester. Do European renewable energy mutual funds foster the transition to a low-carbon economy? Renewable Energy. 2019; 143 ():1299-1309.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester. 2019. "Do European renewable energy mutual funds foster the transition to a low-carbon economy?" Renewable Energy 143, no. : 1299-1309.
The main objective of this article is to analyze gender differences in terms of student academic performance. The study is based on a data sample of 3,219 students attending the Autonomous University of Barcelona. The data was analyzed using the Tobit estimation model and the Tobit-Blinder-Oaxaca Decomposition Method. According to the results obtained, 67.27% of the differences in male and female academic performance are attributed to observable characteristics. The results obtained also reveal that student intellectual ability, experience with the subject matter, effort made during the course and prior accounting courses taken during high school, all had a significant and positive effect on students of both sexes. On the other hand, scholarships positively influenced the academic performance of only the female students, while the instructor´s professional status and the time of the day at which the class was held a negative impact on the academic performance of males. These results have underlying implications for policymakers and instructors. For example, organizations that offer student financial aid, may increase the number of scholarships available for female students, while instructors can better prepare students by having them perform more practical exercises that simulate real-life scenarios they may encounter when entering the job market.
Carmen Pilar Martí-Ballester. Factors that influence academic performance: analyzing gender differences in accounting students. Revista Educación 2019, 43, 29 -29.
AMA StyleCarmen Pilar Martí-Ballester. Factors that influence academic performance: analyzing gender differences in accounting students. Revista Educación. 2019; 43 (2):29-29.
Chicago/Turabian StyleCarmen Pilar Martí-Ballester. 2019. "Factors that influence academic performance: analyzing gender differences in accounting students." Revista Educación 43, no. 2: 29-29.
The integration of renewable energy criteria in mutual fund investment decisions could channel private resources into the funding of environmentally related projects implemented by firms contributing to sustainable development. This paper examines the performance of European renewable energy funds that invest globally by comparing their risk‐adjusted returns with those achieved by black energy and conventional mutual funds. It uses Carhart's model on a sample of 81 renewable energy funds, 125 black energy funds, and 4,337 conventional mutual funds. The results indicate that 32.1% of renewable mutual funds—most of which adopt energy producers, renewable energy technology, and energy efficiency‐focused criteria—perform significantly better than the S&P Clean Energy market benchmark, this percentage being affected by the different states of the economy. However, none of them are able to beat the fossil fuel energy (S&P Global 1200 Energy Index) or conventional market benchmarks (S&P Global 1200 Index). Furthermore, 37.04% of renewable energy funds significantly underperform the S&P Global 1200 benchmark. Therefore, the investment in renewable energy funds has a financial cost for investors in relation to conventional fund investors.
Carmen‐Pilar Marti‐Ballester. The role of mutual funds in the sustainable energy sector. Business Strategy and the Environment 2019, 28, 1107 -1120.
AMA StyleCarmen‐Pilar Marti‐Ballester. The role of mutual funds in the sustainable energy sector. Business Strategy and the Environment. 2019; 28 (6):1107-1120.
Chicago/Turabian StyleCarmen‐Pilar Marti‐Ballester. 2019. "The role of mutual funds in the sustainable energy sector." Business Strategy and the Environment 28, no. 6: 1107-1120.
Investors are becoming aware of the important role of renewable energy sources for mitigating global warming, which has encouraged them to invest in alternative energy mutual funds. However, the effectiveness of such financial instruments to mobilize private investments depends on the ability of managers to increase the investors’ wealth. For this reason, this paper examines the financial performance of alternative energy mutual funds compared to conventional and thematic market benchmarks in the Spanish market. To do so, we use a sample of 42 alternative energy mutual funds. Using these sample data, we implement a Carhart (1997) four-factor model. The results show that the use of a renewable energy index or conventional indexes affects fund performance. 19.05% of alternative energy mutual funds significantly exceed the renewable energy index, while 80.95% of alternative energy funds perform similarly to the market. There is no evidence of any effect of size or operating costs on the financial performance of funds.
Carmen-Pilar Martí-Ballester. Analyzing Alternative Energy Mutual Fund Performance in the Spanish Market. Applications of Paleoenvironmental Techniques in Estuarine Studies 2018, 201 -213.
AMA StyleCarmen-Pilar Martí-Ballester. Analyzing Alternative Energy Mutual Fund Performance in the Spanish Market. Applications of Paleoenvironmental Techniques in Estuarine Studies. 2018; ():201-213.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester. 2018. "Analyzing Alternative Energy Mutual Fund Performance in the Spanish Market." Applications of Paleoenvironmental Techniques in Estuarine Studies , no. : 201-213.
El objetivo del presente trabajo es analizar cómo las características del profesor influyen en el resultado académico del alumno. Con este fin, se emplea una muestra que integra información sobre 3.219 alumnos y 12 profesores de la Universitat Autònoma de Barcelona. Dichos datos se analizan adoptando un modelo de regresión lineal sobre el que se aplica el estimador de desviación absoluta mínima censurada (CLAD). Los resultados obtenidos indican que la calidad de la docencia y la publicación de artículos en revistas indexadas en las bases de datos ISI Web of Science y Econlit tienen un efecto positivo y significativo en el resultado académico del alumno. Por el contrario, concentrar la docencia en una única asignatura, trabajar como profesor asociado y ser profesor de amplia experiencia influyen negativamente en el desempeño académico del alumno.
Carmen-Pilar Martí-Ballester; Universitat Autònoma De Barcelona. More experienced professors, more learning opportunities? Relationships between instructor's traits and students' academic performance in financial accounting courses of a Spanish University. Ciencias Sociales y Educación 2017, 6, 23 -44.
AMA StyleCarmen-Pilar Martí-Ballester, Universitat Autònoma De Barcelona. More experienced professors, more learning opportunities? Relationships between instructor's traits and students' academic performance in financial accounting courses of a Spanish University. Ciencias Sociales y Educación. 2017; 6 (12):23-44.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester; Universitat Autònoma De Barcelona. 2017. "More experienced professors, more learning opportunities? Relationships between instructor's traits and students' academic performance in financial accounting courses of a Spanish University." Ciencias Sociales y Educación 6, no. 12: 23-44.
The relationship between corporate environmental performance and corporate financial performance has been extensively studied in developed countries, and has received less attention in developing countries. For this reason, the main objective of this paper is to examine the effect of corporate environmental performance on corporate financial performance during a global financial crisis, depending on the economic development level of the country where a firm is located. To this end, we obtain data for a sample of 2982 large firms from 2008 to 2015. We apply Petersen’s approach to these data, adjusting the standard errors for clustering by both firm and year. The results obtained show that the adoption of environmental practices significantly and positively affects the corporate financial performance in developed and developing countries. However, this effect is stronger for firms located in developing countries than those located in developed countries.
Sergio Manrique; Carmen-Pilar Martí-Ballester. Analyzing the Effect of Corporate Environmental Performance on Corporate Financial Performance in Developed and Developing Countries. Sustainability 2017, 9, 1957 .
AMA StyleSergio Manrique, Carmen-Pilar Martí-Ballester. Analyzing the Effect of Corporate Environmental Performance on Corporate Financial Performance in Developed and Developing Countries. Sustainability. 2017; 9 (11):1957.
Chicago/Turabian StyleSergio Manrique; Carmen-Pilar Martí-Ballester. 2017. "Analyzing the Effect of Corporate Environmental Performance on Corporate Financial Performance in Developed and Developing Countries." Sustainability 9, no. 11: 1957.
Carmen-Pilar Martí-Ballester. Sustainable energy systems and company performance: Does the implementation of sustainable energy systems improve companies’ financial performance? Journal of Cleaner Production 2017, 162, S35 -S50.
AMA StyleCarmen-Pilar Martí-Ballester. Sustainable energy systems and company performance: Does the implementation of sustainable energy systems improve companies’ financial performance? Journal of Cleaner Production. 2017; 162 ():S35-S50.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester. 2017. "Sustainable energy systems and company performance: Does the implementation of sustainable energy systems improve companies’ financial performance?" Journal of Cleaner Production 162, no. : S35-S50.
Carmen-Pilar Martí-Ballester. Can socially responsible investment for cleaner production improve the financial performance of Spanish pension plans? Journal of Cleaner Production 2015, 106, 466 -477.
AMA StyleCarmen-Pilar Martí-Ballester. Can socially responsible investment for cleaner production improve the financial performance of Spanish pension plans? Journal of Cleaner Production. 2015; 106 ():466-477.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester. 2015. "Can socially responsible investment for cleaner production improve the financial performance of Spanish pension plans?" Journal of Cleaner Production 106, no. : 466-477.
Purpose – The purpose of this paper is to analyze investor reactions to ethical screening by pension plan managers. Design/methodology/approach – The author presents a sample consisting of data corresponding to 573 pension plans in relation to such aspects as financial performance, inception date, asset size, number of participants, custodial and management fees, and whether their managers adopt ethical screening or give part of their profits to social projects. On this data the author implements the fixed effects panel data model proposed by Vogelsang (2012). Findings – The results obtained indicate that investors/consumers prefer traditional or solidarity pension plans to ethical pension plans. Furthermore, the findings show that ethical investors/consumers are more (less) sensitive to positive (negative) lagged returns than caring and traditional consumers, causing traditional consumers to contribute to pension plans that they already own. Research limitations/implications – The author does not know what types of environmental, social and corporate governance criteria have been adopted by ethical pension plan managers and the weight given to each of these criteria for selecting the stock of the firms in their portfolios that could influence in the investors’ behaviour. Practical implications – The results obtained in the current paper show that investors invest less money in ethical pension plans than in traditional and solidarity pension plans; this could be due to the lack of information for their part. To solve this, management companies could increase the transparency about their corporate social responsibility (CSR) investments to encourage investors to invest in ethical products so these lead to raising CSR standards in companies, and therefore, sustainable development. Social implications – The Spanish socially responsible investment retail market is still at an early phase of development, and regulators should promote it in order to encourage firms to adopt business activities that take into account societal concerns. Originality/value – This paper provides new evidence in a field little analysed. This paper contributes to the existing literature by focusing on examining the behaviour of pension funds investors whose investment time horizon is in the long-term while previous literature focus on analysing behaviour of mutual fund investors whose investment time horizon is in the short/medium term what could cause different investors’ behaviour.
Carmen-Pilar Martí-Ballester. Investor reactions to socially responsible investment. Management Decision 2015, 53, 571 -604.
AMA StyleCarmen-Pilar Martí-Ballester. Investor reactions to socially responsible investment. Management Decision. 2015; 53 (3):571-604.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester. 2015. "Investor reactions to socially responsible investment." Management Decision 53, no. 3: 571-604.
Carmen-Pilar Martí-Ballester. Socially Responsible Investment: The Financial Performance of Spanish Equity Pension Plans. Climate Change and the 2030 Corporate Agenda for Sustainable Development 2015, 16, 103 -121.
AMA StyleCarmen-Pilar Martí-Ballester. Socially Responsible Investment: The Financial Performance of Spanish Equity Pension Plans. Climate Change and the 2030 Corporate Agenda for Sustainable Development. 2015; 16 ():103-121.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester. 2015. "Socially Responsible Investment: The Financial Performance of Spanish Equity Pension Plans." Climate Change and the 2030 Corporate Agenda for Sustainable Development 16, no. : 103-121.
The aim of this study is to analyze the effect exerted by corporate social strategies on (short‐term and long‐term) corporate financial performance (CFP). To this end, we use data on firms listed in the Stoxx Europe 600 index and Stoxx Europe Sustainability index from 2007 to 2010. On the sample data, we implement random and fixed effects panel data methodology corrected by heteroskedasticity, serial correlation, and/or cross‐sectional dependence. The results obtained show that the implementation of corporate social responsibility (CSR) strategy, the level of economic development of the country and firm size determine CFP. In addition, the investment in research and development influences the return on assets while the company's financial slack affects the Tobin's Q. So, companies that contribute to sustainable development incur higher CFP. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.
Carmen Pilar Marti; M. Rosa Rovira-Val; Lisa G. J. Drescher. Are Firms that Contribute to Sustainable Development Better Financially? Corporate Social Responsibility and Environmental Management 2013, 22, 305 -319.
AMA StyleCarmen Pilar Marti, M. Rosa Rovira-Val, Lisa G. J. Drescher. Are Firms that Contribute to Sustainable Development Better Financially? Corporate Social Responsibility and Environmental Management. 2013; 22 (5):305-319.
Chicago/Turabian StyleCarmen Pilar Marti; M. Rosa Rovira-Val; Lisa G. J. Drescher. 2013. "Are Firms that Contribute to Sustainable Development Better Financially?" Corporate Social Responsibility and Environmental Management 22, no. 5: 305-319.
La implantación del Espacio Europeo de Educación Superior (EEES) supone un cambio de paradigma respecto al proceso de enseñanza-aprendizaje, en el que el estudiante adquiere un papel activo en su proceso formativo ayudado por el profesor que deja de ser un mero transmisor de conocimiento. Esto requiere una reformulación de las metodologías docentes que favorezcan la participación activa del estudiante. Entre los recursos para implantar una metodología docente activa el profesor cuenta con los cuestionarios que podrían resultar útiles para mejorar la capacidad de aprendizaje autónomo del estudiante de la asignatura de contabilidad financiera, y por tanto su rendimiento académico. Para demostrar si esto es así, proponemos el siguiente trabajo cuyo objetivo es analizar la incidencia del uso de cuestionarios formativos sobre los rendimientos obtenidos por los estudiantes de la asignatura de Contabilidad Financiera impartida en la Universidad Autónoma de Barcelona (UAB). Para ello disponemos de datos pertenecientes a 543 estudiantes relativos a grupo en el que se han matriculado, estudios que cursan, nota de acceso a la universidad, número de veces matriculado en la asignatura, notas parciales y finales de la parte de teoría, y a la realización de los cuestionarios interactivos. Sobre dichos datos se han aplicado diferentes análisis de covarianza (ANCOVA), teniendo en cuenta que las pendientes del modelo considerado pueden ser homogéneas o heterogéneas. Los resultados obtenidos aportan evidencia de diferencias significativas en el rendimiento medio obtenido por los diferentes grupos de la asignatura. Por lo que podemos concluir que la incorporación de cuestionarios en la estrategia de enseñanza-aprendizaje contribuye a mejorar los resultados promedio obtenidos por los estudiantes en asignaturas de carácter introductorio y en materia contable. Los cuestionarios formativos permiten al estudiante controlar su progreso en el proceso de aprendizaje, lo que podría favorecer su motivación hacia la asignatura.
Carmen-Pilar Martí-Ballester; Neus Orgaz Guerrero. Análisis del uso de cuestionarios en contabilidad financiera. Educación XX1 2013, 17, 271 -290.
AMA StyleCarmen-Pilar Martí-Ballester, Neus Orgaz Guerrero. Análisis del uso de cuestionarios en contabilidad financiera. Educación XX1. 2013; 17 (1):271-290.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester; Neus Orgaz Guerrero. 2013. "Análisis del uso de cuestionarios en contabilidad financiera." Educación XX1 17, no. 1: 271-290.
Pensions is one of the leading sources of authoritative and detailed information on the practical issues faced by all involved in 'saving for retirement'.
Carmen-Pilar Martí-Ballester; Carmen-Pilar Mart. Performance persistence of Spanish pension plans. Pensions: An International Journal 2009, 14, 293 -298.
AMA StyleCarmen-Pilar Martí-Ballester, Carmen-Pilar Mart. Performance persistence of Spanish pension plans. Pensions: An International Journal. 2009; 14 (4):293-298.
Chicago/Turabian StyleCarmen-Pilar Martí-Ballester; Carmen-Pilar Mart. 2009. "Performance persistence of Spanish pension plans." Pensions: An International Journal 14, no. 4: 293-298.