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Do board characteristics drive firm performance? An international perspective
(Springer Berlin Heidelberg, 2019-02)
The aim of our research is to analyze how board characteristics influence firm performance.
In this paper, we specifically examine how board size, board independence, CEO duality,
female directors and board compensation ...
The gender gap in pay in company boards
(Oxford University Press, 2014)
The aim of this study is to analyze whether a gender wage gap exists in the boards of directors (BD) of companies listed on the Madrid Stock Exchange from 2004 to 2011. We hypothesize that the percentage of female directors ...
Institutional shareholding as a corporate governance mechanism that drives ceo pay
(Elsevier, 2019)
We explore the effect of institutional directors on CEO pay (total, fixed and variable compensation). We delve particularly into the impact of pressure-sensitive and pressure-resistant institutional directors, who respectively ...
The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance
(Wiley, 2021-11-10)
The aim of this research is to analyse the impact of corporate social responsibility (CSR) disclosure on corporate performance. It also analyses the moderating effect of CSR assurance on the association between CSR disclosure ...
La influencia de las remuneraciones de los consejeros ejecutivos de las empresas del Ibex 35 en la rentabilidad financiera
(Centro de Estudios Financieros, 2012)
El objetivo de este trabajo es analizar cómo afecta la retribución de los consejeros ejecutivos de las empresas del Ibex 35 en la rentabilidad financiera. Como variables de control que podrían influir en la rentabilidad ...
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 ...
Board competences and CSR reporting: the moderating role of CEO power
(Asociación Española de Profesores Universitarios de Contabilidad, ASEPUCUniversidad de Murcia, 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, ...
Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association?
(Wiley, 2022-12-15)
This research aims to shed light on the effect of corporate social responsibility (CSR) disclosure on capital structure, a significant strategic policy for all listed companies. Furthermore, it aims to explore the moderating ...
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?
(John Wiley and Sons, 2021)
The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee ...
The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure: A literature review
(Emerald Publishing Limited, 2018)
Purpose (mandatory) Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed ...