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The purpose of this study is to illustrate the characteristics of the Spanish corporate governance system and especially describe the diffusion of each mechanism among listed firms, in comparison with other industrialized countries. In doing so, we identify idiosyncratic traits of the Spanish...
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This paper shows that borrowers’ ethical behavior leads lending banks to loosen financing conditions when setting loan rates. We advance the banking literature by stressing that the previous financing loosening is enhanced when there is similarity of lenders and borrowers along their ethical...
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In this article, we study the impact of implementing corporate social responsible (CSR) practices on firms’ inventory policy. We propose that there is an inverted U-shaped relationship between firms’ CSR and their inventory levels. Two elements explain such a proposal. First, stakeholders...
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