-
4Bien común e interés público en contabilidad: un hecho institucional desde la teoría de John SearleDiscusiones Filosóficas 24 (43): 137-168. 2023.El objetivo del artículo es analizar la relación entre el bien común y el interés público como un hecho institucional desde la teoría de John Searle, una categoría de la que debe partir el saber/hacer contable para construir una sociedad más justa e inclusiva. El interés público debe conducir al bien común; sin embargo, en el marco de la regulación contable internacional, el concepto se ha privatizado vinculándose con el interés financiero. Los resultados del trabajo indican que es necesario rec…Read more
-
20The power of ethical wordsBusiness Ethics, the Environment and Responsibility 33 (4): 547-567. 2024.In this research, we analyse the impact of the inclusion of ethical expressions in the prospectuses of socially responsible (SR) mutual funds on money flows. We contribute to the existing literature by proposing a text-based measure that integrates three attributes that are relevant to whether clients are attracted: exclusiveness, intensity and lexical diversity. We analyse a sample formed of 266 SR US equity mutual funds in the period 1999–2019. Our findings show that both the proposed indicato…Read more
-
52A new critical social science research agenda on pesticidesAgriculture and Human Values 41 (2): 395-412. 2024.The global pesticide complex has transformed over the past two decades, but social science research has not kept pace. The rise of an enormous generics sector, shifts in geographies of pesticide production, and dynamics of agrarian change have led to more pesticide use, expanding to farm systems that hitherto used few such inputs. Declining effectiveness due to pesticide resistance and anemic institutional support for non-chemical alternatives also have driven intensification in conventional sys…Read more
-
38Environmental Mutual Funds: Financial Performance and Managerial AbilitiesJournal of Business Ethics 124 (4): 551-569. 2014.This article analyzes the financial performance and managerial abilities of a sample of US and European socially responsible (SR) mutual funds. The period analyzed commences from January 1994 and concludes in January 2013 and yields 18 US and 89 European green funds. The results obtained for green fund managers are compared with those achieved for conventional and other forms of SR mutual fund managers. We control for the mutual fund investment objective (distinguishing between domestic and glob…Read more
-
63Stock picking, market timing and style differences between socially responsible and conventional pension funds: evidence from the United KingdomBusiness Ethics: A European Review 19 (4): 408-422. 2010.As far as we are aware, this study presents the first comparative analysis of the stock picking and market timing abilities of managers of conventional and socially responsible (SR) pension funds, and of their use of superior information. For the United Kingdom, the results obtained show a slight stock picking ability on the part of SR pension fund managers (although it disappears if multifactorial models are considered), and a negative market timing ability on the part of both SR and convention…Read more
-
16Genocidio de la up : economía, conexiones teóricas con Negri y Hardt, y políticas de memoriaHumanitas Hodie 3 (1). 2021.El propósito del artículo es explicar el genocidio de la Unión Patriótica en clave de la economía nacional y su ubicación estratégica a partir de una aproximación teórica desde algunos elementos propuestos por Antonio Negri y Michael Hardt. Como conclusión se destaca que el genocidio de la up fue consecuencia de su poderío local, que ponía en riesgo la continuidad de las clases políticas dominantes en razón de sus propuestas como colectivo político. Así mismo, este hecho produjo que a raíz de su…Read more
-
5Reflexiones sobre el concepto “identidad”, una mirada deconstructivaProceedings of the XXIII World Congress of Philosophy 47 237-242. 2018.El concepto “identidad” ha sido sumamente cuestionado entre los científico sociales, especialmente debido a las consecuencias genocidas de posturas nacionalistas que Gellner llama “nacionalismos virulentos”. Asimismo, la discusión teórica generada a partir de temas como el multiculturalismo y la interculturalidad, han vuelto a poner en la mesa de análisis el concepto de “identidad”. Por tanto, se han asumido diversas posturas, algunas de las cuales han llegado hasta la descalificación total del …Read more
-
17Socially responsible mutual fund exit decisionsBusiness Ethics: A European Review 29 (1): 82-97. 2019.Business Ethics: A European Review, EarlyView.
-
89Managerial Abilities: Evidence from Religious Mutual Fund Managers (review)Journal of Business Ethics 105 (4): 503-517. 2012.In this study, we analyze the financial performance and the managerial abilities of religious mutual fund managers, implementing a comparative analysis with conventional mutual funds. We use a broad sample, free of survivorship bias, of religious equity mutual funds from the US market, for the period from January 1994 to September 2010. We build a matched-pair conventional sample in order to compare the results obtained for both kinds of mutual fund managers. We analyze stock-picking and market …Read more