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Corporate Social Responsibility Strategies of Spanish Listed Firms and Controlling Shareholders’ Representatives
(SAGE Publications, 2018)
This article aims at analyzing how controlling shareholders’ representatives on boards affect
corporate social responsibility (CSR) strategies (disclosing CSR matters) in Spain, a context
characterized by high ownership ...
An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues
(Wiley, 2018)
Firms interested in being perceived by all stakeholders and society as drivers of corporate social responsibility (CSR) activities, especially regarding CSR reporting, should have boards of directors that defend not only ...
How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective
(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 ...
Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
(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 ...
El papel del Consejo de Administración en la creación de valor en la empresa
(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 ...
Institutional directors and the quality of information: the role of
directors appointed by banks
(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 ...
El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers
(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 ...
External investigations and disciplinary sanctions against auditors: the impact on audit quality
(Springer, 2015-08)
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which ...
Female directors on boards. The impact of faultlines on CSR reporting
(Emerald, 2020)
Purpose: This paper analyzes the role of female directors on CSR disclosure. It assumes the
existence of faultlines when studying gender diversity and classifies female directors into three
categories: industry experts, ...
How Institutional Investors on Boards Impact on Stakeholder Engagement and Corporate Social Responsibility Reporting
(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 ...