Listar Departament: Finances i Comptabilitat por autoría "42402a8d-a0d7-4759-a6b9-b43bf3f8e6b4"
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Female Institutional Directors on Boards and Firm Value
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Olcina-Sempere, Gustau Springer (2016-07-18)The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous ... -
Firm innovation as a business strategy of CEO power: Does national culture matter?
Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel Wiley (2023)The influence of chief executive officer (CEO) power on innovation has only briefly been the subject of study thus far creating a need for further exploration. The purpose of this research is to provide more evidence of ... -
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 ... -
How foreign and institutional directorship affects corporate dividend policy
Pucheta-Martínez, María Consuelo; López Zamora, Blanca Taylor & Francis (2016-12-08)The aim of this study is to examine how board composition affects dividend policies. Concretely, we analyse the effect of institutional directors on boards, also differentiating between pressure-sensitive and pressure-resistant ... -
How Institutional Investors on Boards Impact on Stakeholder Engagement and Corporate Social Responsibility Reporting
García-Meca, Emma; Pucheta-Martínez, María Consuelo Wiley (2017)Institutional investors are relevant dominant owners with a very high representation on the boards of European firms. Despite their prevalence, research on the role of institutional directors and their impact on firm ... -
La influencia de las remuneraciones de los consejeros ejecutivos de las empresas del Ibex 35 en la rentabilidad financiera
Pucheta-Martínez, María Consuelo; Porcar Querol, Reyes Centro de Estudios Financieros (2012)El objetivo de este trabajo es analizar cómo afecta la retribución de los consejeros ejecutivos de las empresas del Ibex 35 en la rentabilidad financiera. Como variables de control que podrían influir en la rentabilidad ... -
Institutional directors and the quality of information: the role of directors appointed by banks
Pucheta-Martínez, María Consuelo; García Meca, Emma Wiley-Blackwell (2014-07)Manuscript Type: Empirical Research Question: The objective of this paper is to study the impact that directors who represent institutional investors have on the quality of financial reporting. We focus on those who ... -
Institutional shareholding as a corporate governance mechanism that drives ceo pay
Pucheta-Martínez, María Consuelo; Chiva-Ortells, Carlos 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 ... -
Is Board Gender Diversity a Driver of CEO Compensation?: Examining the Leadership Style of Institutional Women Directors
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Olcina-Sempere, Gustau Research Institute of Asian Women, Sookmyung Women's University (2017)In this investigation, we aim at examining the influence of institutional female directors on CEO compensation. Specifically, we investigate the impact of institutional female directors as a whole, differentiating by whether ... -
Monitoring, Corporate Performance and Institutional Directors
Pucheta-Martínez, María Consuelo; García-Meca, Emma 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). ... -
Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence
A. A. Zaid, Mohammad; T. F. Abuhijleh, Sara; Pucheta-Martínez, María Consuelo Wiley (2020-01-06)This study primarily purposes to empirically examine the impact of stakeholder engagement mechanism in the form of professional shareholders on the corporate social responsibility (hereafter CSR) disclosure and how the ... -
El papel del Consejo de Administración en la creación de valor en la empresa
Pucheta-Martínez, María Consuelo 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 ... -
¿Reaccionan los analistas de riesgos comerciales de las empresas españolas ante los informes de auditoría calificados?: Un estudio empírico
Pucheta-Martínez, María Consuelo; Vico Martínez, Antonio Asociación Española de profesores Universitarios de Contabilidad (ADEPUC) (2008)En este trabajo se presenta un estudio empírico en el que se analiza si los informes de auditoría aportan información relevante en la evaluación de los riesgos comerciales de las empresas. Para ello se ha realizado un ... -
¿Se comportan más éticamente las consejeras que los consejeros de las comisiones de auditoría respecto a la calidad de la información contable?
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Olcina-Sempere, Gustau Centro de Estudios Financieros (2018-06)In this analysis, we aim at investigating how audit committees (ACs) gender diversity impacts on the quality of financial information, calculated with the opinion that external auditors give firms in the audit report. ... -
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 association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure: A literature review
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Olcina-Sempere, Gustau Emerald Publishing Limited (2018)Purpose (mandatory) Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed ... -
The board of directors and dividenc policy: the effect of gender diversity
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada Oxford University Press (2015-08)In this paper we aim to study the impact on dividends policy of gender diversity on the board of directors (hereinafter BD). We hypothesise that the proportion of women directors, the proportion of independent, institutional ... -
The compensation committee and the remuneration of the directors
Pucheta-Martínez, María Consuelo; Narro Forés, Cristina Emerald (2014)Purpose The purpose of this paper is to analyze if the composition and activity of the appointment and remuneration committee have a significant effect in the remunerations of the members of the board of directors. ...