Search Results - "Alemán, Jerónimo Pérez"
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Board gender diversity and corporate social irresponsibility in a dominant owner context
Published in Corporate social-responsibility and environmental management (01-11-2024)“…The growing prominence of women directors has increased interest in their role in firms' social performance. However, knowledge of what impact female directors…”
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Politically Connected Firms and Earnings Informativeness in the Controlling versus Minority Shareholders Context: European Evidence
Published in Corporate governance : an international review (01-07-2014)“…Manuscript Type Empirical Research Question/Issue Focusing on an environment where ownership concentration is prevalent and where the presence of politically…”
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Related party transactions and earnings quality: the moderating role of female directors
Published in International journal of accounting and information management (13-11-2023)“…Purpose This study aims to analyse the effect of related party transactions (RPTs) on earnings quality in a sample of Spanish listed firms, as well as the…”
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Media visibility and corporate social responsibility investment evidence in Spain
Published in Business ethics, the environment & responsibility (Print) (01-01-2023)“…Despite the extensive research in both the determinants and the results of corporate social responsibility (CSR), relatively few studies have considered…”
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Media visibility and board gender diversity
Published in Business ethics, the environment & responsibility (Print) (01-01-2022)“…Despite the efforts of governments and market regulators, the under‐representation of women on corporate boards continues to be a global concern. In this…”
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6
We are watching you: Are you ready to pay dividends?
Published in Borsa Istanbul Review (01-09-2023)“…This study investigates the relationship between media visibility and dividend policy. We argue that this media activity affects how dividend policy is…”
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Media Coverage and corporate tax burden in Spain
Published in Revista de contabilidad (01-01-2023)“…This research examines the relationship between media coverage and corporate tax burden in a sample of non-financial Spanish listed firms over the period…”
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The Role of the Media in Creating Earnings Informativeness: Evidence from Spain
Published in Business research quarterly (01-07-2018)“…We analyse the effect of the media on the informativeness of accounting earnings. We collected news articles on a sample of non-financial listed firms over the…”
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Earnings informativeness and institutional investors on boards
Published in Revista de contabilidad (01-01-2018)“…We study the role of directors appointed by banks and those appointed by investment funds in the informativeness of accounting earnings in a low investor…”
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Defence Measures and Earnings Management in an Owner Dominant Context
Published in Journal of business finance & accounting (01-09-2011)“…: The aim of this research is to examine the effect of defensive measures (DMs) on earnings management in an owner dominant environment such as Continental…”
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Female directors and corporate cash holdings in the presence of internal dealings
Published in Gender in management (22-05-2023)“…Purpose Internal dealings might shape female directors’ incentives to affect corporate financial policies. This study aims to explore what impact female…”
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Gender diversity and audit fees: Insights from a principal-principal agency conflict setting
Published in International review of financial analysis (01-11-2024)“…This study delves into how the presence of female directors can impact audit fees, with specific focus on addressing the unique principal-principal agency…”
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Are the media drivers of R&D?
Published in Technology in society (01-09-2024)“…Research exploring how extra-legal institutional aspects might impact corporate investment policy in innovation is still in its early stages. This lack of…”
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Related party transactions and audit fees in a dominant owner context
Published in Revista española de financiación y contabilidad (03-04-2023)“…By adopting an integrated theoretical approach, which combines supply and demand forces, the current work examines the effect of related party transactions…”
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Board gender diversity and cash holding: the effect of family ties
Published in Review of managerial science (12-07-2024)“…Using a sample of 630 firm-year observations of non-financial Spanish listed companies for the period 2004–2020, this study examines linkages of family and…”
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Earnings credibility in politically connected family firms
Published in The British accounting review (01-04-2019)“…We investigate whether politically connected family firms provide the market with more or less credible earnings compared with unconnected family firms. Our…”
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Related-Party Transactions, Dominant Owners and Firm Value
Published in Business research quarterly (01-01-2017)“…We examine RPTs in one Continental European country, Spain, where ownership concentration is prevalent and state ownership is practically non-existent. Our…”
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Political ties and corporate tax burden in Spain
Published in Revista española de financiación y contabilidad (02-01-2020)“…This work examines the relationship between political ties and tax burden in a sample of non-financial Spanish-listed firms during the period 2003-2013…”
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Earnings conservatism and litigation exposure in the banking industry
Published in Revista española de financiación y contabilidad (2011)“…This paper examines the effect of managers' liability exposure on earnings conservatism in the banking industry. Focusing on a wide international sample of…”
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Sustainability disclosure, dominant owners and earnings informativeness
Published in Research in international business and finance (01-01-2017)“…[Display omitted] Focusing on an environment where ownership concentration is prevalent and where sustainability disclosure is not a new phenomenon, we…”
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