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Artículo
Does Board Gender Diversity Influence Financial Performance? Evidence from Spain
(Springer, 2017)
In recent years, several countries have enacted guidelines and/or mandatory laws to increase the presence of women on the boards of companies. Through these regulatory interventions, the aim is to eradicate the social and ...
Artículo
Do auditors mitigate earnings management during economic crisis?
(Universidad de Murcia. Servicio de Publicaciones, 2019)
This paper addresses earnings management from an international perspective. This study particularly analyzes whether external auditing reduces earnings managements and, if so, whether this relationship is affected by the ...