Search Results - "Bosch, Josep"
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Productivity and environmental costs from intensification of farming. A panel data analysis across EU regions
Published in Journal of cleaner production (01-01-2017)“…This paper addresses the need of finding new ways of measuring the environmental and economic consequences of farming. The aim of this study is to inquire into…”
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Is there a gender effect on the quality of audit services?
Published in Journal of business research (01-03-2019)“…Should we expect a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit…”
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3
Cost behavior in e-commerce firms
Published in Electronic commerce research (01-12-2023)“…We conduct empirical research on the flexibility of operating costs of e-commerce firms. With an international sample of firms from different European…”
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Audit firm tenure and audit quality: A cross‐European study
Published in Journal of international financial management & accounting (01-02-2020)“…Directive 2014/56/EU and Regulation (EU) No. 537/2014, which came into effect in June 2016, introduced the mandatory rotation of audit firms after a maximum…”
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Female directors and the firm's cost of debt: Evidence from a quasi-natural experiment
Published in European management journal (01-04-2024)“…Whereas in 2001 women held around 5% of board seats in Norway, in 2007 their representation increased to more than 40%. This extraordinary change was the…”
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Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain
Published in Accounting and finance (Parkville) (01-04-2023)“…This study performs an empirical analysis on the relationship between labour cost stickiness and the decrease in employment protection in the Spanish labour…”
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Board gender diversity and firm solvency: Evidence from Scandinavia
Published in European management review (01-03-2024)“…The implementation of a board gender quota in Norway in 2006 resulted in an extraordinary increase in the number of female directors over a short period of…”
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Board gender quotas, female directors and corporate tax aggressiveness: A causal approach
Published in International review of financial analysis (01-01-2022)“…As a result of a mandatory board gender quota regulation, the percentage of female directors in Norway increased from around 5% in 2001 to over 40% in 2007,…”
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Leveraging stakeholder engagement for market value growth: Empirical evidence on sustainable development leadership in Europe
Published in Sustainable development (Bradford, West Yorkshire, England) (01-02-2024)“…This study analyzes the impact of sustainable development leadership on firm performance. The context of the empirical analysis is the European region between…”
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The relevance of nurses’ self-concept in the social exchange process: a serial mediation model
Published in Management decision (2023)“…PurposeDrawing on social exchange theory and the expectancy–value model, this study has two objectives. First, it sought to explore the mediating role of…”
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CEO demographics and gender diversity in senior management in large Scandinavian firms
Published in Gender in management (23-01-2024)“…Purpose This study aims to investigate whether chief executive officer (CEO) demographics are associated with gender diversity in senior management in the…”
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E-commerce and labour tax avoidance
Published in Critical perspectives on accounting (01-12-2021)“…•This paper investigates how the e-commerce influences labour tax avoidance (LTVA).•The study is based on a sample of French e-commerce and traditional retail…”
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Corporate social responsibility and labor tax avoidance: Evidence from Spain
Published in European management review (11-04-2024)“…Abstract This study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a…”
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14
The influence of the trade-off between profitability and future increases in sales on cost stickiness
Published in Estudios de economia (01-06-2017)“…This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep…”
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Empirical analysis of factors influencing delay in article acceptance in accounting journals
Published in Learned publishing (01-10-2023)“…Abstract Using a sample of articles published in top accounting journals, we estimate a multivariate model and find empirical evidence of factors influencing…”
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Women leading the audit process and audit fees: A European study
Published in European research on management and business economics (2023)“…This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The…”
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Labour accidents and financial performance: empirical analysis of the type of relationship in the Spanish context
Published in International journal of occupational safety and ergonomics (03-04-2022)“…This article performs empirical research and finds a negative relationship between accidents in the workplace and financial performance. The relationship is…”
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Audit partner industry specialization and audit quality: Evidence from Spain
Published in International journal of auditing (01-03-2018)“…We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research…”
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The Effects of Immigration on Labour Tax Avoidance: An Empirical Spatial Analysis
Published in Journal of business ethics (01-05-2021)“…We investigate whether the geographic concentration of non-EU immigrants in the various Italian provinces affects labour tax avoidance (LTAV) practices adopted…”
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Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy
Published in Journal of business ethics (01-11-2015)“…This paper develops two new measures of labor tax avoidance (LTAV) based on social contribution expenses reported in financial statements and tests them and…”
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