Listar por autoría "6fd5646b-544e-4b49-8681-b15547269362"
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An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel Wiley (2018)Firms interested in being perceived by all stakeholders and society as drivers of corporate social responsibility (CSR) activities, especially regarding CSR reporting, should have boards of directors that defend not only ... -
Board competences and CSR reporting: the moderating role of CEO power
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, ... -
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel; Bel-Oms, Inmaculada Wiley (2019)Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence ... -
Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel SAGE Publications (2019)The influence of different national contexts, including the effects of cultural environments, on corporate environmental disclosure practices has yet to be properly addressed in the literature. The purpose of this research ... -
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel; Bel-Oms, Inmaculada John Wiley and Sons (2021)The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee ... -
Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association?
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Gallego-Alvarez, Isabel Wiley (2022-12-15)This research aims to shed light on the effect of corporate social responsibility (CSR) disclosure on capital structure, a significant strategic policy for all listed companies. Furthermore, it aims to explore the moderating ... -
Cultural environments and the appointment of female directors on boards: An analysis from a global perspective
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel; Bel-Oms, Inmaculada Wiley (2020)Hofstede's six cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance, long‐term orientation and indulgence) has received little attention concerning the presence of female directors on ... -
Do board characteristics drive firm performance? An international perspective
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel Springer Berlin Heidelberg (2019-02)The aim of our research is to analyze how board characteristics influence firm performance. In this paper, we specifically examine how board size, board independence, CEO duality, female directors and board compensation ... -
Environmental strategy in the global banking industry within the varieties of capitalism approach: The moderating role of gender diversity and board members with specific skills
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Wiley (2019)This research sets out to analyse environmental disclosure in the banking industry by considering the varieties of capitalism framework. This approach is concerned with the way companies interact strategically to resolve ... -
Exploring in emerging countries corporate social reponsibility reporting and corporate governance mechanisms
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Wiley (2019)Within corporate governance, the board of directors plays a major role in improving corporate transparency by increasing the disclosure of corporate social responsibility (CSR) information. In this paper, we analyse the ... -
Governance structures and corporate environmental reporting policy: An international analysis
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel Wiley (2018-03-13)The corporate governance structures of firms differ among countries for cultural, political or social reasons, among others, which may affect the environmental reporting policies of firms. In this regard, institutional ... -
Hofstede's cultural dimensions and R&D instensity as an innovation strategy: a view from different intitutional contexts
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Springer (2020-07-22)The impact of all six of Hofstede’s cultural dimensions (power distance, individualism/collectivism, masculinity/femininity, uncertainty avoidance, long-term/short-term orientation, and restraint/indulgence) on business ... -
How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo John Wiley and Sons (2020-07)Past research has paid little attention to the impact of stakeholder engagement, cultural, legal, and industrial contexts on environmental disclosure. Thus, the aim of this paper is to explore how these three institutional ... -
Sustainable development through the effect of board diversity and CEO duality on corporate risk: Does the state-owned enterprises matter?
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Wiley (2022-04-12)To date, not much research has been devoted to analyzing the impact of some corporate governance mechanisms (board diversity and CEO duality) on corporate risk. Consequently, we believe that it is necessary to study such ... -
The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance
Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Wiley (2021-11-10)The aim of this research is to analyse the impact of corporate social responsibility (CSR) disclosure on corporate performance. It also analyses the moderating effect of CSR assurance on the association between CSR disclosure ... -
The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel MDPI (2021)The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of ... -
Varieties of capitalism, corporate governance mechanisms, and stakeholder engagement: An overview of coordinated and liberal market economies
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel; Bel-Oms, Inmaculada Wiley (2019)This paper examines those aspects of national institutions that affect corporate governance mechanisms at international level. The study uses the “varieties of capitalism” approach, which is concerned with the way companies ...