Search results for "porat"
showing 10 items of 1595 documents
Los grupos de interés en las entidades de crédito Españolas
2012
RESUMENSe plantean los orígenes, evolución y clasificación de los grupos de interés (stakeholders). Se pone de relieve la relación que se entabla entre la entidad de crédito como organización social y sus diferentes grupos de interés, analizándose la importancia que se asigna a estos.El trabajo de campo se realizó a través de una encuesta contestada por 57 entidades de crédito españolas. Los resultados del estudio muestran la sensibilidad de las entidades de crédito hacia la RSE (Responsabilidad Social de la Empresa), con referencia al conjunto del sector financiero español. Nuestro objetivo es analizar la importancia que tienen los diversos grupos de interés: accionistas, empleados, client…
Responsabilidad Social en las empresas de Economía Social: un análisis comparativo sobre del tejido productivo de la Comunidad Valenciana
2018
Este trabajo realiza un análisis de las prácticas de Responsabilidad Social Empresarial (RSE) interna de las empresas de Economía Social en la Comunidad Valenciana, y su comparativa con el conjunto de empresas de la Comunidad. A través del citado análisis se pretende ofrecer evidencia empírica para fundamentar el superior compromiso de las empresas de Economía Social con su entorno laboral, medioambiental, con sus grupos de interés y con el Buen Gobierno. La literatura académica al respecto, centrada básicamente en el ámbito de las cooperativas, ha venido constatando cómo la propia naturaleza y principios de actuación de las empresas de Economía Social constituyen el substrato básico de una…
Founding family leadership and industry profitability
2008
Published version of an article from the journal: Small Business Economics In this article, we argue that firms in high-margin industries can benefit from founding family influence. Specifically, in more profitable markets, the influence of the founding family provides an additional corporate governance-monitoring function. The sample consists of 294 firm-year observations from 98 publicly traded companies headquartered in Sweden, representing approximately half of all non-financial traded firms. Our support that the effect of family leadership in publicly held firms should be assessed in relation to the intensity of industry competition
The Impact of Entrepreneur-CEOs in Microfinance Institutions: A Global Survey
2013
- Peer reviewed Microfinance is a global high-growth industry, in which entrepreneurship is prevalent and substantial. Based on the theoretical argument that microfinance entrepreneur-CEOs are “motivated agents” with a unique ability to hire and socialize mission-oriented staff, we hypothesize that these CEOs produce more sustainable microfinance institutions with better social performance and lower costs. This study utilizes data from 295 microfinance institutions in 73 developing countries, assessed between 1998 and 2010. Our empirical evidence suggests that entrepreneur-managed microfinance institutions feature higher social performance, greater financial sustainability, and lower costs.
Exploring Differentiated Disintegration in a Post-Brexit European Union
2019
In the aftermath of the British referendum to leave the European Union and the European Commission's ‘White Paper on the Future of Europe’, it is not only time to take stock of the existing literature on differentiated integration, but also to rethink the perimeters of disintegration. We argue that phenomena such as Brexit embrace forms of differentiation which trigger the need for conceptualizing differentiated disintegration altogether. This article first sketches the path of the scholarly debate in a chronological way to grasp the breadth of existing literature. Second, it discusses differentiated disintegration as a potentially new area for research. Mapping several scenarios for future…
¿SE PUEDE MEDIR LA NEGOCIACIÓN INFORMADA?: UNA REVISIÓN DE LA METODOLOGÍA BASADA EN LAS COVARIANZAS DE LAS SERIES DE PRECIOS
2009
RESUMENEl desarrollo en los modelos teóricos de microestructura ha motivado la aparición de un grupo de trabajos encaminado al estudio empírico de los costes de transacción y sus componentes dada la importancia que han tenido los mismos en el estudio del funcionamiento de los mercados y la comparación entre éstos así como sus numerosas aplicaciones en campos afines (finanzas corporativas, eficiencia de los mercados, etc.). Por otra parte, la contrastación empírica de los distintos modelos establecidos muestra resultados claramente dispares. Por ello, el objetivo de nuestro trabajo es analizar con detalle y en conjunto dichos modelos centrándonos en un grupo con características muy similares…
Saving banks and society: a model of commitment to society
2012
Savings banks are increasingly interested in social issues, reflecting a corporate commitment to meet the demands of society. Our goal is to understand the importance of CSR (Corporate Social Responsibility) for savings banks and the actions carried out to promote it. To do this we assume that these entities are more resources devoted to society. The field work was conducted through a questionnaire answered by 57 Spanish institutions. We note that CSR is a growing movement with enormous potential, because of the role of financial intermediation and lending banks to develop. Finally, it is curious to see how social contributions materialize so correlated. Las Cajas de Ahorros tienen cada vez…
Influence of board of directors on firm performance: Analysis of family and non-family firms
2015
This article analyses how board structure can affect both financial and social performance, comparing family and non-family firms. Our theoretical framework is based on the integration of the agency theory, traditionally used in the analysis of the impact of the board on the firm's financial performance, with the stakeholder theory, which is more appropriate in the analysis of the social aspects of the firm. Three main aspects are addressed: the analysis of the firm's social performance; the integration of agency theory with stakeholder theory; and the study of the specific characteristics of family firms' boards. The research confirms that neither the agency theory nor the stakeholder theo…
Commitment of independent and institutional women directors to corporate social responsibility reporting
2018
This paper examines how independent and institutional women directors on boards affect corporate social responsibility (hereafter CSR) reporting. Most of the previous empirical evidence has shown a linear association between female directors and CSR disclosure, but to the best of our knowledge, no research has investigated the individual effect of independent and institutional female directors on CSR reporting. Therefore, the analysis of how the disclosure of CSR information is affected by independent and institutional women directors in a separate way merits our attention. Thus, we posit that there is a nonlinear association, concretely quadratic, between independent and institutional fema…
The monitoring role of female directors over accounting quality
2017
Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting process than their male counterparts. However, an emerging literature in finance and economics provides mixed findings and questions whether females in leadership roles significantly differ from their male counterparts. Building on this literature, we re-examine the link between the presence of female directors, gender biases, and financial statements quality. Using a large sample of UK firms we find that a larger percentage of women among independent directors is significantly associated with lower earnings management practices. However, we show that this relation disappears…