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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 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 ...
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 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 ...
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 ...
The board of directors and dividenc policy: the effect of gender diversity
(Oxford University Press, 2015-08)
In this paper we aim to study the impact on dividends policy of gender diversity on the board of directors (hereinafter BD). We hypothesise that the proportion of women directors, the proportion of independent, institutional ...
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 ...
The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return
(MDPI, 2021)
The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of ...
Corporate social responsibility commitment of women directors through audit committees: evidence from international firms
(Emerald, 2023)
Purpose:
This paper explores the impact of some audit committees' characteristics (executive and independent directors and directors' attendance at audit committee meetings) on CSR reporting. Moreover, it also aims to ...
Sustainable development through the effect of board diversity and CEO duality on corporate risk: Does the state-owned enterprises matter?
(Wiley, 2022-04-12)
To date, not much research has been devoted to analyzing the impact of some corporate
governance mechanisms (board diversity and CEO duality) on corporate risk. Consequently, we believe that it is necessary to study such ...