This study examines the relationships among corporate characteristics, the governance
structure of the firm, and its disclosure policy. Empirical evidence supporting this …

This study examines the determinants of voluntary disclosure, and its different categories, in
the annual reports of Portuguese and Spanish listed companies. We studied the relations …

The presence of women on boards of directors has become a high profile issue in recent
years. Several studies, based largely on data from countries with Anglo-Saxon corporate …

Using data from 3,638 Spanish firms between 1996 and 2000, this article studies the
relationship between the presence of large shareholders in the ownership structure of firms …

We investigate the effects of bank power, block ownership and board independence on the
likelihood of financial distress. Using a matched sample design, we find that firms in which …

Considering specific contextual differences (in laws, governance attributes, and CEO pay
policies) found between the Anglo‐American and the European corporate governance …

This paper examines the impact on the cost of debt by ownership concentration and
shareholder identity; that is, whether the shareholders are banks, non-financial firms, the …

This study attempts to provide empirical evidence on the real motivation of CEOs to engage
in corporate social responsibility. Based on the Agency and Stakeholder theories, the power …

Literature on executive compensation has relatively neglected the impact of institutional
governance contexts. Regarding filling this gap, this study examines the influence of …

This paper examines the influence of the ownership concentration on the effectiveness of
the design of executive compensation packages in Spanish listed firms analyzing the role of …