Buscar
Mostrando ítems 1-10 de 11
Artículo
Appointing Women to Boards: Is There a Cultural Bias?
(Springer, 2015)
Companies that are serious about corporate governance and business ethics are turning their attention to gender diversity at the most senior levels of business (Institute of Business Ethics, Business Ethics Briefing 21:1, ...
Artículo
Audit Committee Competence and earnings management in Europe
(Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC, 2022)
This study analyses the association between the competence of audit committee members and earningsmanagement in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the UnitedKingdom over the 2006–2013 ...
Artículo
Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?
(MDPI (Multidisciplinary Digital Publishing Institute), 2019)
Although several studies have analyzed the role that specific corporate governance mechanisms have on Corporate Social Responsibility (CSR) reporting practices, their findings have not been conclusive and the evidence from ...
Artículo
The board of directors and corporate reputation: an empirical analysis
(Emerald, 2015)
Purpose – The purpose of this paper is to test the association between board of director characteristics and corporate reputation. Design/methodology/approach – Logistic and multivariate regressions are performed to analyse ...
Artículo
Meta-analysis: associated factors for the adoption and disclosure of CSR practices in the banking sector
(Springer, 2022)
This document seeks to identify the associated factors that lead banking institutions to adopt and disclose CSR practices, considering that previous studies show contradictory results. Therefore, is important to integrate ...
Artículo
Diferencias culturales entre países y acceso de la mujer a los consejos de administración
(Asociación española de contabilidad y administración de empresas (AECA), 2011)
Nuestro estudio pretende comparar el nivel de representación de las mujeres en los consejos de administración de cinco países, analizando especialmente si la cultura que prevalece en el país puede estar afectando a la ...
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
Does compliance with corporate governance codes help to mitigate financial distress?
(Elsevier, 2021)
This paper analyzes whether the compliance with corporate governance codes helps to mitigate the financial distress of firms. We examine three different levels of compliance: overall compliance, the compliance with the ...
Artículo
Audit committee expertise in large European firms
(2020)
Purpose – This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process. Design/methodology/approach – Based on information from 2,477 directors ...
Artículo
Does the institutional environment affect CSR disclosure? The role of governance
(RAE Publicações, 2016-11)
The aim of this article is to analyze whether the institutional environment has a direct effect on Corporate Social Responsibility (CSR) reporting practices or if this effect is explained by the influence of the institutional ...