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How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective
(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 ...
An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues
(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 ...
Corporate Social Responsibility Strategies of Spanish Listed Firms and Controlling Shareholders’ Representatives
(SAGE Publications, 2018)
This article aims at analyzing how controlling shareholders’ representatives on boards affect
corporate social responsibility (CSR) strategies (disclosing CSR matters) in Spain, a context
characterized by high ownership ...
Monitoring, Corporate Performance and Institutional Directors
(Wiley, 2018)
Our main objective is to study the effect of institutional directors on firm performance, distinguishing directors according to whether they maintain business relationships (pressure‐sensitive) or not (pressure‐resistant). ...
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
(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 ...
The role of human and social board capital in driving CSR reporting
(Elsevier, 2018)
The objective of this paper is to analyze the effect of the professional, technical and relational
background (human and social capital) of outside directors on promoting firm CSR disclosure.
Following the Hillman et al. ...
Hofstede's cultural dimensions and R&D instensity as an innovation strategy: a view from different intitutional contexts
(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 ...
Institutional shareholding as a corporate governance mechanism that drives ceo pay
(Elsevier, 2019)
We explore the effect of institutional directors on CEO pay (total, fixed and variable compensation). We delve particularly into the impact of pressure-sensitive and pressure-resistant institutional directors, who respectively ...
Do board characteristics drive firm performance? An international perspective
(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 ...
El papel del Consejo de Administración en la creación de valor en la empresa
(Asociación Española de Profesores Universitarios de Contabilidad, 2014-05)
The aim of this paper is to analyse whether the Board of Directors of Spanish listed companies influence their performance. Several hypotheses are putforward to determine the relationship between the percentage of independent ...