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The engagement of auditors in the reporting of corporate social responsibility information
(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 ...
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 ...
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, ...
The role of representatives of dominant shareholders with the sustainable development through corporate social responsibility matters
(Wiley, 2018)
In this paper, we analyse the effect that directors representing controlling shareholders have
on corporate social responsibility (CSR) matters since these investors are the core
shareholders in civil law countries, given ...
The compensation committee and the remuneration of the directors
(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.
...
How foreign and institutional directorship affects corporate dividend policy
(Taylor & Francis, 2016-12-08)
The aim of this study is to examine how board composition affects dividend policies. Concretely, we analyse the effect of institutional directors on boards, also differentiating between pressure-sensitive and pressure-resistant ...
Female directorship on boards and corporate sustainability policies: Their effect on sustainable development
(Wiley, 2019)
We aim to explore whether board gender diversity, specifically women institutional directors,
improves the sustainability development and stakeholder engagement of listed firms by
affecting corporate social responsibility ...
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 ...
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). ...