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Top executive pay in Spanish banking system
(Cambridge University PressAustralian and New Zealand Academy of Management, 2014-08)
This study examines consistency between compensation systems and corporate performance. The main purpose is to analyse how the performance has affected the short-term executive pay in Spanish banking system during the ...
Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case
(MDPI, 2020)
The notion of accountability in nonprofits suggests that these organisations should disclose financial and non-financial practices following a holistic model. In practice, the interest of both managers and researchers has ...
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 ...
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 ...
La información de riesgos en los estados financieros: situación actual y perspectivas futuras
(Asociación Española de Contabilidad y Administración de Empresas, 2015-06)
El actual marco regulatorio ha cubierto una de las principales carencias denunciadas sobre la falta de información, en los estados financieros, de los riesgos a que se enfrentan las empresas en el desarrollo de sus ...
Market must be defended: The role of counter-espionage policy in protecting domestic market welfare
(Elsevier, 2022-01-08)
Governments of advanced economies are extremely concerned about the illicit acquisition of information on critical technologies employed by their industries, and countering this economic espionage is
quickly becoming one ...
Using ePortfolios to Encourage Responsible Feedback
(Laureate Education Inc, 2015-09)
This article aims to look at the value that ePortfolios can add to business studies,
specifically in the financial field. In order to answer the question, Do ePortfolios contribute to the
development and enhancement of ...
The Risk - Return Trade - off in Europe: Is There a Pro - cyclical Risk Aversion ?
(Academy of Economic Studies in Bucharest, 2012)
This paper analyzes the risk-return trade-off in European equities
considering both temporal and cross-sectional dimensions. We introduce not only the
market portfolio but also 15 industry portfolios comprising the entire ...
A comparative account of indigenous participation in extractive projects: The challenge of achieving Free, Prior and Informed Consent.
(Elsevier, 2023-07)
Indigenous peoples’ right to Free, Prior, and Informed Consent (FPIC) has been recognised as an important principle to ensure their meaningful participation in decision-making processes related to extractive projects. Yet, ...