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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, ...
Firm innovation as a business strategy of CEO power: Does national culture matter?
(Wiley, 2023)
The influence of chief executive officer (CEO) power on innovation has only briefly been the subject of study thus far creating a need for further exploration. The purpose of this research is to provide more evidence of ...
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 ...
Female Institutional Directors on Boards and Firm Value
(Springer, 2016-07-18)
The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous ...
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 ...
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 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 ...
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 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 ...
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 ...