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The impact of women’s leadership in local governments: the case of Spain
(Routledge, 2021-03-26)
The main objective of this article is to analyze whether the gender of the mayor and the municipal council members affects compliance with the principles of budgetary stability and financial sustainability established in ...
Which estimator to measure local governments’ costefficiency? The case of Spanish municipalities
(Springer Verlag, 2019)
WeanalyseoverallcostefficiencyinSpanishlocalgovernmentsduringthecrisisperiod(2008–2015). To this end, we first consider some of the most popular nonparametricmethods to evaluate local government efficiency, data envelopment ...
What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees
(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 ...
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). ...
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. ...
An Assessment Tool to Integrate Sustainability Principles into the Global Supply Chain
(MDPI, 2018)
The integration of sustainability principles into the assessment of companies along the
supply chains is a growing research area. However, there is an absence of a generally accepted
method to evaluate corporate ...
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 ...
Varieties of capitalism, corporate governance mechanisms, and stakeholder engagement: An overview of coordinated and liberal market economies
(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 ...
Engagement of directors representing institutional investors on environmental disclosure
(John Wiley and Sons, 2018)
This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, ...
¿Contribuyen los cuestionarios online a mejorar el rendimiento en una evaluación sumativa? Una experiencia en el área de Contabilidad
(Asociación Española de Contabilidad y Administración de Empresas - AECA, 2015)
Son muchas las ventajas de los cuestionarios online como herramienta de evaluación.
Pero, como todas las actividades desarrolladas a través de plataformas virtuales, escapan al control del docente, lo que podría reducir ...