Listar Departament: Finances i Comptabilitat por autoría "fccd32fb-789a-4959-9c9c-ae0477517355"
Mostrando ítems 1-17 de 17
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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 ... -
Commitment of independent and institutional women directors to corporate social responsibility reporting
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Olcina-Sempere, Gustau Wiley (2018)This paper examines how independent and institutional women directors on boards affect corporate social responsibility (hereafter CSR) reporting. Most of the previous empirical evidence has shown a linear association between ... -
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 commitment of women directors through audit committees: evidence from international firms
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Gallego-Alvarez, Isabel Emerald (2023)Purpose: This paper explores the impact of some audit committees' characteristics (executive and independent directors and directors' attendance at audit committee meetings) on CSR reporting. Moreover, it also aims to ... -
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 ... -
Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Rodrigues, Lúcia Lima John Wiley and Sons (2020-06)Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder's needs and demands. In this research, we aim to examine whether ... -
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 ... -
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 ... -
¿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. ... -
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 contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Nekhili, Mehdi Wiley (2018)This paper aims at examining the relationship between board composition and corporate social responsibility (CSR) of a sample of listed financial entities, discussing the driving reasons of these entities to disclose CSR ... -
The engagement of auditors in the reporting of corporate social responsibility information
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Rodrigues, Lúcia Lima Wiley (2018)In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid ... -
The gender gap in pay in company boards
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada Oxford University Press (2014)The aim of this study is to analyze whether a gender wage gap exists in the boards of directors (BD) of companies listed on the Madrid Stock Exchange from 2004 to 2011. We hypothesize that the percentage of female directors ... -
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 ... -
What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees
Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada Wiley (2018)This paper explores whether a board's gender diversity influences the voluntary formation of its board subcommittees. Female board directorship may become a business strategy for firms if it affects the appointment of board ...