Search Results - "Santana Martín, Domingo Javier"
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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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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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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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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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5
Ultimate Ownership and Earnings Conservatism
Published in The European accounting review (01-05-2011)“…In this paper we analyze whether the extent of timely recognition of unrealized losses into earnings shown by firms with a controlling owner depends on (1) the…”
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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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Do Shareholder Coalitions Modify the Dominant Owner's Control? The Impact on Dividend Policy
Published in Corporate governance : an international review (01-11-2015)“…Manuscript Type Empirical Research Question We examine the effect of shareholder coalitions on the corporate payout policy in Spain, a context characterized by…”
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The role of political ties and political uncertainty in corporate innovation
Published in Long range planning (01-02-2022)“…We examine the relationship between firms' political connections and corporate innovation in a European context. We also consider the moderating effect of…”
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Board gender diversity and dividend payout: The critical mass and the family ties effect
Published in International review of financial analysis (01-01-2022)“…We analyse the relationship between female directors and payout policy for a sample of non-financial Spanish listed firms. Based on the critical mass theory,…”
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Family owners and the appointment of family and non-family women directors. Where is the ownership point where preferences change?
Published in Revista española de financiación y contabilidad (02-01-2023)“…We analyse the impact of voting rights in the hands of the dominant family owner on the presence of women directors in a sample of listed family firms in Spain…”
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11
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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12
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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13
The payout policy of politically connected firms: Tunnelling or reputation?
Published in The North American journal of economics and finance (01-11-2019)“…Using company directors who have a background in politics as a measure of political connections, we analyze the relationship between political ties and…”
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14
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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15
Ultimate ownership and takeover defences in Spain
Published in Revista española de financiación y contabilidad (2009)“…The objective of this paper focuses on analysing the impact that the ownership in the hands of ultimate owner and the degree of divergence between his/her…”
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Informativeness of accounting earnings in family firms
Published in Cuadernos de gestión (01-01-2009)“…This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between…”
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Family control and earnings quality
Published in Revista de contabilidad (01-06-2007)“…This work examines the relationship between family control and earnings quality in a context where the salient agency problem shifts away from the classical…”
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Board gender diversity and performance in family firms: exploring the faultline of family ties
Published in Review of managerial science (01-07-2023)“…Using a sample of 1134 firm-year observations of non-financial family firms listed on the Spanish stock market in the period 2003–2020, we explore how women…”
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Estructura de propiedad y capacidad informativa de los resultados contables
Published in Revista española de financiación y contabilidad (01-01-2007)“…El presente trabajo analiza la relación entre la estructura de propiedad de las empresas no financieras cotizadas españolas en el periodo 1996-2002 y la…”
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20
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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