• closedAccess   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. ...
    • closedAccess   Lights and shadows on sustainability rating scoring 

      Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus; Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles Springer (2014)
      Many organizations currently publish sustainability ratings that quantify the sustainability of firms by aggregating scores. These organizations analyze companies in economic, social, environmental and corporate governance ...
    • openAccess   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 ...
    • openAccess   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 ...
    • closedAccess   Liberalization and Risk-Taking: Evidence from Government-Controlled Banks 

      Illueca, Manuel; Norden, Lars; Udell, Gregory F. Oxford University Press (2014-07)
      We study the effects of the interplay between deregulation and governance on risk-taking in the financial industry. We consider the removal of regulatory geographic constraints for savings banks in Spain, the cajas, which ...
    • openAccess   Top executive pay in Spanish banking system 

      Ferrero-Ferrero, Idoya; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus Cambridge University Press (2014-08)
      This study examines consistency between compensation systems and corporate performance. The main purpose is to analyse how the performance has affected the short-term executive pay in Spanish banking system during the ...
    • openAccess   Migration networks and return expectations. The case of Romanians in Spain 

      Maset-Llaudes, Amparo; Fuertes, Iluminada (2015)
      In recent years, studies concerning interpersonal relations and their various implications are increasingly being taken as a basis for analysing the migration process, to determine the nature and impacts of migratory ...
    • openAccess   ¿Contribuyen los cuestionarios online a mejorar el rendimiento en una evaluación sumativa? Una experiencia en el área de Contabilidad 

      Fuertes, Iluminada; GILL DE ALBORNOZ NOGUER, BELEN; Viciano Romero, Juan José 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 ...
    • openAccess   Clustered firms and solvency in the Spanish ceramics industry 

      Cabedo, J. David; Fuertes, Iluminada; Maset-Llaudes, Amparo; Tirado-Beltrán, Jose Miguel Institute of Research Engineers and Doctors (2015)
      There is a vast literature on the advantages of agglomeration due to positive externalities arising within industrial concentrations like clusters or industrial districts. Empirical studies strongly suggest these benefits ...
    • openAccess   Assessment for Learning: How Plagiarism could be used as an Efficient Learning Tool 

      Morales, Lucia; Soler-Dominguez, Amparo (2015)
      Instructors should consider the role of responsible feedback as one of the main priorities of their teaching and learning strategies. It is well known that feedback is the bridge between students and instructors, as students’ ...
    • closedAccess   A note on market timing: Interim trading and the performance of holdings-based and return-based measures 

      Matallín Sáez, Juan Carlos Eselvier (2015)
      Market timing is the ability of portfolio managers to anticipate stock market return by increasing (decreasing) portfolio sensitivity in upward (downward) markets. To assess market timing, the financial literature has ...
    • openAccess   El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers 

      Pucheta-Martínez, María Consuelo; De Fuentes Barberá, Cristina; García Benaua, María Antonia; Ruiz Barbadillo, Emiliano Asociación Española de Profesores Universitarios de Contabilidad (2015)
      Este trabajo ofrece evidencia sobre el resultado de la fusión de Price Waterhouse y Coopers & Lybrand respecto a 2 de los objetivos que pretendían alcanzarse con la operación empresarial, como son el crecimiento de la nueva ...
    • openAccess   Age Diversity: An Empirical Study in the Board of Directors 

      Ferrero-Ferrero, Idoya; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus Taylor & Francis (2015)
      This study aims to explore how board age diversity affects corporate performance. This study develops three hypotheses built on the perspective of the upper echelons and Harrison and Klein's (2007 Harrison, D. and K. Klein. ...
    • closedAccess   Local governments' re-election and its determinants: New evidence based on a Bayesian approach 

      Balaguer-Coll, Maria Teresa; Brun Martos, María Isabel; Forte Deltell, Anabel; Tortosa-Ausina, Emili Elsevier (2015)
      We analyzed the effect of public spending on the probability of re-election of Spanish local governments during the 2000–2007 period using Bayesian techniques. Although the literature on political budget cycles is now ...
    • closedAccess   Changes in top management team strategies caused by the external financial environment 

      Ferrero-Ferrero, Idoya; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles Emerald Group Publishing Limited (2015)
      Purpose – The purpose of this paper is to analyse whether the onset of the financial crisis caused changes in the influence of top management team (TMT) on corporate results. Design/methodology/approach – The sample ...
    • closedAccess   Why is timing perverse? 

      Matallín Sáez, Juan Carlos; Moreno, David; Rodríguez, Rosa Taylor & Francis (2015)
      The existence of negative market timing, even for passive portfolios, poses a relevant puzzle when assessing portfolio management. In this paper, we develop a simple theoretical model so as to explain why such perverse ...
    • closedAccess   Integrating Sustainability into Corporate Governance: An Empirical Study on Board Diversity 

      Ferrero-Ferrero, Idoya; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus Wiley (2015)
      This study explores the mediating role of corporate social responsibility (CSR) management quality in the relationship between board diversity and CSR performance. It states that generational diversity is a consistent ...
    • openAccess   Self-regulated learning and the role of ePortfolios in business studies 

      Morales, Lucia; Soler-Dominguez, Amparo; Tarkovska, Valentina Springer US (2015)
      Students’ work in ePortfolios was assessed through a case study supported by observation techniques and eQuestionnaires to gather data from a sample of eighty students over a period of 4 years (20 students per academic ...
    • openAccess   Mutual fund performance: dividends do matter 

      de Mingo-López, Diego Víctor; Matallín Sáez, Juan Carlos Taylor & Francis (2015)
      This article studies the bias in mutual fund performance when a nondividend-reinvesting benchmark is used. Our empirical findings show how performance worsens when using a benchmark that includes reinvestment dividends. ...
    • openAccess   On the compensation for illiquidity in sovereign credit markets 

      Lafuente-Luengo, Juan Angel; Serrano, Pedro Elsevier (2015-03)
      This article analyzes the role of liquidity in the sovereign credit default swap (CDS) market. We employ a continuous-time specification to incorporate illiquidity as an additional pricing factor of default swap contracts ...