Listar COFIN_Articles por fuente "Revista de Contabilidad-Spanish Accounting Review, 2022, vol. 25, núm. 2, p. 282-301"

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    • openAccess   Board competences and CSR reporting: the moderating role of CEO power 

      Gallego-Alvarez, Isabel; Pucheta-Martínez, María Consuelo Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)
      Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, ...